SCHEDULES
F5SCHEDULE 2Penalties: supplementary
I12
1
On an appeal F2... under section 38 against the determination of a penalty under F3paragraph 1 that is notified to the First-tier tribunal, the tribunal may—
a
if it appears that no penalty has been incurred, set the determination aside,
b
if the amount determined appears to be appropriate, confirm the determination,
c
if the amount determined appears to be excessive, reduce it to such other amount (including nil) as F4the First-tier Tribunal considers appropriate, or
d
if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as F4the First-tier Tribunal considers appropriate.
F12
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
2A
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act.
2B
On an appeal under this paragraph the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this paragraph.
Sch. 2 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3