Modifications etc. (not altering text)
C1Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
C2Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
Textual Amendments
F1S. 33 crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 362 (with Sch. 3 paras. 2-4)
(1)If, in the case of any relevant tax or duty, [F3HMRC] give a person or his representative a notice informing him—
(a)that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and
(b)that the person is, in consequence, liable to a penalty under section 26, but
(c)that they do not propose to give a demand notice in respect of the penalty,
the person or his representative may [F4make an appeal to an appeal tribunal in respect of] the decision mentioned in paragraph (a).
(2)Where [F5HMRC] give a demand notice to a person or his representative, the person or his representative may [F6make an appeal to an appeal tribunal in respect of] —
(a)their decision that the person is liable to a penalty under section 25 or 26, or
(b)their decision as to the amount of the liability.
(3)Where [F7HMRC] give a notice under section 28 to a body corporate and to a relevant officer—
(a)subsection (2) does not apply to any demand notice given in respect of the liability of either of them to a penalty under this Part in respect of the conduct in question, but
(b)subsections (4) and (5) have effect instead in relation to any such demand notice.
(4)Where [F8HMRC] give a demand notice to the relevant officer or his representative for a penalty which corresponds to the portion of the basic penalty specified in the notice under section 28, the relevant officer or his representative may [F9make an appeal to an appeal tribunal in respect of] —
(a)their decision that the conduct of the body corporate referred to in section 28(1)(b) is, in whole or in part, attributable to the relevant officer’s dishonesty, or
(b)their decision as to the portion of the basic penalty which the [F10HMRC] are seeking to recover from the relevant officer or his representative.
(5)Where [F11HMRC] give a demand notice to the body corporate or its representative for so much of the basic penalty as is not recoverable from the relevant officer by virtue of section 28(3), the body corporate or its representative may [F12make an appeal to an appeal tribunal in respect of] —
(a)their decision that the body corporate is liable to a penalty under section 25, or
(b)their decision as to amount of the basic penalty as if it were the amount specified in the demand notice.
[F13(6)The powers of an appeal tribunal on an appeal under this section include—
(a)power to quash or vary a decision; and
(b)power to substitute the tribunal’s own decision for any decision so quashed.
(7)On an appeal under this section—
(a)the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but
(b)it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.]
Textual Amendments
F2S. 33 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(2) (with Sch. 3 paras. 2-4)
F3Word in s. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(3)(a) (with Sch. 3 paras. 2-4)
F4Words in s. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(3)(b) (with Sch. 3 paras. 2-4)
F5Word in s. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(4)(a) (with Sch. 3 paras. 2-4)
F6Words in s. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(4)(b) (with Sch. 3 paras. 2-4)
F7Word in s. 33(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(5) (with Sch. 3 paras. 2-4)
F8Word in s. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(a) (with Sch. 3 paras. 2-4)
F9Words in s. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(b) (with Sch. 3 paras. 2-4)
F10Word in s. 33(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(c) (with Sch. 3 paras. 2-4)
F11Word in s. 33(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(7)(a) (with Sch. 3 paras. 2-4)
F12Words in s. 33(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(7)(b) (with Sch. 3 paras. 2-4)
F13S. 33(6)(7) substituted for s. 33(6) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(8) (with Sch. 3 paras. 2-4)
Modifications etc. (not altering text)
C3Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Commencement Information
I1S. 33 in force at 27.11.2003 by S.I. 2003/2985, art. 2