SCHEDULES

F1Schedule 4Enforcement

Annotations:
Amendments (Textual)

Part 2Penalties

Appeal against penalty

11

1

A member on whom a penalty has been imposed under paragraph 6 may appeal to the First-tier Tribunal.

2

An appeal under this paragraph must be brought before the end of the period of 28 days beginning with the day on which the penalty notice is sent to the member (unless the Tribunal directs that it may be brought after the end of that period).

3

The appeal is by way of a rehearing.

4

On an appeal under this paragraph the Tribunal may—

a

allow the appeal and cancel the penalty,

b

allow the appeal and reduce the penalty, or

c

dismiss the appeal.

5

The Compliance Officer must notify the IPSA of the Tribunal's decision (and the result of any further appeal).