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10(1)An officer of the Commissioners authorised by the Commissioners for the purposes of this paragraph may make a determination—
(a)imposing the penalty, and
(b)setting it at such amount as in the officer’s opinion is correct or appropriate.
(2)Notice of the determination must be served on the person liable to the penalty.
The notice must also state—
the date on which the notice is issued, and
the time within which an appeal against the determination may be made.
(3)After notice of the determination has been served, the determination cannot be altered except—
(a)in accordance with sub-paragraph (4),
(b)by agreement in writing, or
(c)on appeal.
(4)If it is discovered by an officer of the Commissioners authorised by the Commissioners for the purposes of this paragraph that the amount of a penalty determined under this paragraph is or has become insufficient, the officer may make a determination in a further amount so that the penalty is set at the amount which in the officer’s opinion is correct or appropriate.
(5)If a person liable to a penalty has died—
(a)any determination which could have been made in relation to that person may be made in relation to his personal representatives, and
(b)any penalty imposed on them is a debt due from and payable out of the person’s estate.
(6)A penalty determined under this paragraph is due and payable at the end of the period of 30 days beginning with the date of the issue of the notice of determination.
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