PART 3Information notices and notifications of changes of circumstances
31Penalties under section 30: appeals and enforcement
1
A person who is given a penalty notice under section 30 may appeal to F1the First-tier Tribunal for Scotland against the imposition of the penalty.
2
An appeal must be made before the end of the period of 28 days beginning with the day on which the penalty notice is given.
3
The making of an appeal under subsection (1) against the imposition of a penalty—
a
is to be treated as an appeal against the imposition of that penalty and any further penalty to which the appellant may be liable under section 30(4) or (5),
b
does not prevent liability for any such further penalty arising.
4
On an appeal F1the First-tier Tribunal for Scotland may mitigate or remit any penalty under section 30 if it is satisfied on either or both of the grounds specified in subsection (5).
5
Those grounds are—
a
that the person appealing had a reasonable excuse for not complying with the assessor information notice, or
b
that the information required by the notice is not in the person's possession or control.
6
A penalty is recoverable as a civil debt due to the assessor.
7
The Scottish Ministers may by regulations make further provision about appeals under this section, including in particular—
a
information to be included in, and documents to be submitted with, such an appeal,
b
whether the penalty to which such an appeal relates, and any further penalty under section 30(4) or (5), is payable while the appeal is outstanding,
c
the procedure to be followed in such an appeal,
d
the period within which such an appeal is to be disposed of.
8
Regulations under subsection (7)—
a
may make different provision for different purposes,
b
may make incidental, supplementary, consequential, transitional, transitory or saving provision.
9
Regulations under subsection (7) are subject to the negative procedure.
10
Before making regulations under subsection (7), the Scottish Ministers must consult such persons as they consider appropriate.