SCHEDULES
F1SCHEDULE 2Penalties: supplementary
Penalty proceedings before F2tribunal
3
(1)
The Board may commence proceedings for a penalty under section 32(2)(a)F3 before the tribunal.
F4(2)
The person liable to the penalty shall be a party to the proceedings.
F5(3)
“tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.