On an appeal against the determination of a penalty by an officer of Revenue and Customs1, in the case of a penalty which is required to be of a particular amount the First-tier Tribunal may:
(1) if it appears that no penalty has been incurred, set the determination aside;
(2) if the amount determined appears to be correct, confirm the determination; or
(3) if the amount determined appears to be incorrect, increase or reduce it to the correct amount2.
In the case of any other penalty, the First-tier Tribunal may:
(a) if it appears that no penalty has been incurred,
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