[49 Further appeals] [from the Tribunal]

[49  Further appeals] [from the Tribunal]

[(1)     An appeal lies to the appropriate court—

(a)     from a decision of the Tribunal as to the amount of a penalty under section 36; [and]

(b)     . . .

(c)     on a point of law arising from any other decision of the Tribunal on an appeal under section 46 or 47.

[(1A)     An appeal lies to the appropriate court on a point of law arising from a decision of the Tribunal in proceedings under section 47A or

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