PART 3Information notices and notifications of changes of circumstances
34Penalties under section 33: appeals
I21
A person who is given a penalty notice under section 33 may appeal to F1the First-tier Tribunal for Scotland against the amount of penalty imposed.
I22
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.
I23
The making of an appeal under subsection (1) against the amount of penalty imposed by a penalty notice given under section 33(2)—
a
is to be treated as an appeal against the amount of that penalty and any other penalty imposed on the appellant under section 33 in relation to the information to which the penalty notice relates,
b
does not prevent an authorised officer giving the appellant a further local authority information notice under section 27(3) or penalty notice under section 33 in relation to that information.
I24
On an appeal F1the First-tier Tribunal for Scotland may mitigate or remit any penalty under section 33 if it is satisfied that the penalty is excessive.
I15
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
the procedure to be followed in such an appeal,
c
the period within which such an appeal is to be disposed of.
I16
Regulations under subsection (5)—
a
may make different provision for different purposes,
b
may make incidental, supplementary, consequential, transitional, transitory or saving provision.
I17
Regulations under subsection (5) are subject to the negative procedure.
I18
Before making regulations under subsection (5), the Scottish Ministers must consult such persons as they consider appropriate.