Finance Act 1975

Recovery of penalties

32 (1) All proceedings for the recovery of penalties under this Schedule shall be commenced by the Board or, in Scotland, by the Board or the Lord Advocate.

(2) Any such proceedings may be commenced either before the Special Commissioners or in the High Court or the Court of Session and shall, if brought in the High Court, be deemed to be civil proceedings by the Crown within the meaning of Part II of the [1947 c. 44.] Crown Proceedings Act 1947 or, as the case may be, that Part as for the time being in force in Northern Ireland.

(3) Where any such proceedings are brought before the Special Commissioners, an appeal shall lie from their decision to the High Court or, as the case may be, the Court of Session—

(a) by either party, on a question of law ; and

(b) by the defendant (in Scotland, defender) against the amount of any penalty awarded ;

and on an appeal under paragraph (b) above the Court may either confirm the decision or reduce or increase the sum awarded.

(4) Proceedings under this paragraph before the Special Commissioners shall be by way of information in writing made to them, and upon summons issued by them to the defendant (or defender) to appear before them at a time and place stated in the summons, and they shall hear and determine each case in a summary way.

(5) References in this paragraph to the Court of Session are references to that Court as the Court of Exchequer in Scotland.

33 (1) No proceedings for the recovery of a penalty under this Schedule shall be brought after the expiration of the period of three years beginning with the date on which the amount of the tax properly payable in respect of the chargeable transfer concerned was notified by the Board to the person or one of the persons liable for the tax or any part of it.

(2) Where the person who has incurred any such penalty has died, any proceedings for the recovery of the penalty which have been or could have been commenced against him may be continued or commenced against his personal representatives, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.

34 Any penalty awarded by the Special Commissioners shall be recoverable by the Board as a debt due to the Crown.