3(1)A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 1 above.E+W+S
[F1(1A)A person (“P”) may appeal to a valuation tribunal if aggrieved by the imposition on P of a penalty under regulations under section 14C, unless P agreed to the imposition of the penalty as an alternative to criminal proceedings being taken against P in respect of the act or omission to which the penalty relates.]
(2)A person may appeal to [F2a valuation appeal committee] [F2the First-tier Tribunal for Scotland] if he is aggrieved by the imposition on him of a penalty under paragraph 2 above.
(3)Where a penalty is imposed on a person under paragraph 1 or 2 above, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under sub-paragraph (1) or (2) above against the imposition.
[F3(4)Where a penalty is imposed on a person (“P”) under regulations under section 14C, and P alleges that there is no power in the case concerned to impose a penalty of the amount imposed, P may appeal to a valuation tribunal under this sub-paragraph against the imposition.]
Textual Amendments
F1Sch. 3 para. 3(1A) inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(6)
F2Words in Sch. 3 para. 3(2) substituted (S.) (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(8) (with sch. 1 paras. 1-4, 13-20)
F3Sch. 3 para. 3(4) inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(7)