6(1)An appeal lies against the amount of a penalty determined by the Commissioners on an appeal under paragraph 5, at the instance of the person liable to the penalty—U.K.
(a)to the High Court, or
(b)in Scotland, to the Court of Session sitting as the Court of Exchequer.
(2)On an appeal under this paragraph the court has the same powers as are conferred on the Commissioners by paragraph 5(4) above.
(3)The right of appeal under this paragraph is in addition to any right of appeal conferred by regulations under paragraph 9 of Schedule 17 (general power to provide for appeals on points of law).