SCHEDULES
F1SCHEDULE 2Penalties: supplementary
Determination of penalties by Board
1
(1)
The Board may make a determination—
(a)
imposing a penalty under section 31, 32(2)(b) or (3) or 33, and
(b)
setting it at such amount as, in their opinion, is appropriate.
(2)
The Board must give notice of a determination of a penalty under this paragraph to the person on whom the penalty is imposed.
(3)
The notice must state the date on which it is given and give details of the right to appeal against the determination under section 38.
(4)
After the notice of a determination under this paragraph has been given the determination must not be altered except on appeal.
(5)
A penalty determined under this paragraph becomes payable at the end of the period of thirty days beginning with the date on which the notice of determination is given.