3(1)An appeal may be brought against the determination of a penalty under paragraph 1 above.
(2)In the case of a penalty under section 9(1), (3)(a) or (5)(a) above—
(a)in Great Britain, the provisions of sections 12 to 15 of [1998 c. 14.] the Social Security Act 1998 shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against a decision under section 8 or 10 of that Act; or
(b)in Northern Ireland, the provisions of Articles 13 to 15 of the [S.I. 1998/1506(N.I.10).] Social Security (Northern Ireland) Order 1998 and section 15 of the Social Security Act 1998 shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against a decision under Article 9 or 11 of that Order.
(3)Except in the case of such a penalty, the provisions of the Taxes Management Act 1970 relating to appeals, except section 50(6) to (8), shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to tax.
(4)On an appeal by virtue of sub-paragraph (3) above against the determination of a penalty under paragraph 1 above, the General or Special Commissioners may—
(a)if it appears to them that no penalty has been incurred, set the determination aside;
(b)if the amount determined appears to them to be appropriate, confirm the determination;
(c)if the amount determined appears to them to be excessive, reduce it to such other amount (including nil) as they consider appropriate; or
(d)if the amount determined appears to them to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
(5)An appeal from a decision of the Commissioners against the amount of a penalty which has been determined under paragraph 1 above or this paragraph shall lie, at the instance of the person liable to the penalty—
(a)to the High Court; or
(b)in Scotland, to the Court of Session as the Court of Exchequer in Scotland;
and on that appeal the court shall have the like jurisdiction as is conferred on the Commissioners by virtue of this paragraph.