C2C3C5C7C8 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C2

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C3

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C5

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C6C1C4C9C10C11100CF1 Penalty proceedings before F2First-tier Tribunal .

1

An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the F3First-tier Tribunal for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.

F41A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52

The person liable to the penalty shall be a party to the proceedings.

3

Any penalty determined by the F6First-tier Tribunal in proceedings under this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable.

F74

In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

4A

Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.

5

On any such appeal the F8Upper 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 the F8Upper Tribunal considers appropriate, or

d

if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the F8Upper Tribunal considers appropriate.