(1) The Comptroller or the appellant may within 30 days appeal to the High Court from any decision of the appeal commissioners which involves a question of law, including a question of mixed fact and law.
(2) The Comptroller or the appellant may within 30 days appeal to the Court of Appeal from any decision of the High Court (being a decision of the High Court on an appeal from the appeal commissioners) which involves a question of law, including a question of mixed fact and law.
(3) On any further appeal to which this section relates the High Court or the Court of Appeal, as the case may be—
(a) may confirm, increase or order the reduction of any assessment;
(b) may make such other order as it deems fit; and
(c) may make such order as to costs as it deems fit.