- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
3(1)The recipient of a penalty notice (the “recipient”) may object to the penalty notice by giving a notice of objection to the ICRIR.
(2)A notice of objection must—
(a)be in writing,
(b)give the reasons for the objection,
(c)be given to the ICRIR in the manner and form specified in the penalty notice, and
(d)be given before the end of the period of 28 days beginning with the date specified in the penalty notice as the date on which it is given.
(3)Where the ICRIR receives a notice of objection, the ICRIR must consider it and—
(a)cancel the penalty,
(b)reduce the penalty,
(c)increase the penalty, or
(d)determine not to alter the penalty.
(4)After deciding how to proceed under sub-paragraph (3), the ICRIR must notify the recipient of the decision in writing.
(5)A notification under sub-paragraph (4) must be given before the end of the period of 70 days beginning with the date specified in the penalty notice as the date on which it is given, or such longer period as the ICRIR may agree with the recipient.
(6)A notification under sub-paragraph (4), other than one notifying the recipient that the ICRIR has decided to cancel the penalty, must—
(a)state the amount of the penalty following the ICRIR’s consideration of the notice of objection,
(b)state the ICRIR’s reasons for the decision under sub-paragraph (3),
(c)specify the date, at least 28 days after the date on which the notification is given, before which the penalty must be paid,
(d)specify how the penalty must be paid,
(e)include an explanation of the recipient’s rights of appeal, and
(f)include an explanation of the steps the ICRIR may take to recover any unpaid penalty.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: