2(1)On an appeal to them under section 38 against the determination of a penalty under paragraph 1, the General Commissioners or Special Commissioners 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 they consider appropriate, or
(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
(2)An appeal from a decision of the Commissioners under sub-paragraph (1) lies, at the instance of the person on whom the penalty was imposed, to—
(a)the High Court, or
(b)in Scotland, the Court of Session as the Court of Exchequer in Scotland,
and on such an appeal the court has a similar jurisdiction to that conferred on the Commissioners by sub-paragraph (1).