(1) In relation to an appeal against an assessment, the Appeal Commissioners shall, if they consider that -
(a) an appellant has, by reason of the assessment, been overcharged, determine that the assessment be reduced accordingly,
(b) an appellant has, by reason of the assessment, been undercharged, determine that the assessment be increased accordingly, or
(c) neither paragraph (a) nor (b) applies, determine that the assessment stand.
(2) If, on an appeal against an assessment that -
(a) assesses an amount that is chargeable to tax, and
(b) charges tax on the amount assessed,
the Appeal Commissioners consider that the appellant is overcharged or, as the case may be, undercharged by the assessment, they may, unless the circumstances of the case otherwise require, give as their determination in the matter a determination solely to the effect that the amount chargeable to tax be reduced or increased.
(3) In relation to an appeal against an assessment on the grounds referred to in section
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