SCHEDULES
SCHEDULE 1Monetary penalty notices
Part 2Information provisions
Appeals in relation to information notices
I115
1
A person on whom an information notice is served may appeal to the First-tier Tribunal against—
a
the information notice or any provision of it, or
b
any refusal of a request by the person to serve a notice of variation or cancellation in relation to the information notice.
2
Subject to paragraph 14(2), an appeal under this paragraph does not affect the need to comply with the information notice while the appeal has not been withdrawn or finally determined.
3
Sub-paragraphs (4) to (6) apply in relation to an appeal under sub-paragraph (1)(a).
4
The First-tier Tribunal must allow the appeal or substitute such other information notice as could have been served by the Commissioner if the Tribunal considers—
a
that the notice to which the appeal relates is not in accordance with the law, or
b
to the extent that the notice involved an exercise of discretion by the Commissioner, that the Commissioner ought to have exercised the discretion differently.
5
In any other case, the First-tier Tribunal must dismiss the appeal.
6
The First-tier Tribunal may review any determination of fact on which the notice was based.
7
Sub-paragraphs (8) to (10) apply in relation to an appeal under sub-paragraph (1)(b).
8
The First-tier Tribunal must direct the Commissioner to issue, on such terms as the Tribunal considers appropriate, a notice of variation or cancellation in relation to the information notice if the Tribunal considers that the information notice ought to be varied or cancelled on those terms.
9
In any other case, the First-tier Tribunal must dismiss the appeal.
10
The First-tier Tribunal may review any determination of fact on which the refusal to serve the notice of variation or cancellation was based.