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Finance Act 1975
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35(1)Any penalty incurred by a person for a failure to comply with a notice under paragraph 9(2) above or incurred under paragraph 29 above may be awarded summarily by the Special Commissioners, notwithstanding that no proceedings for its recovery have been commenced.
(2)An appeal shall lie to the High Court or the Court of Session against any award of a penalty under this paragraph and on such an appeal the Court may either confirm or reverse the decision of the Special Commissioners or reduce or increase the sum awarded.
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