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Finance Act 2003

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Changes over time for: Paragraph 6

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Changes to legislation:

Finance Act 2003, Paragraph 6 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

6[F1(1)In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under paragraph (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.U.K.

(1A)Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.]

(2)On an appeal under this paragraph the [F2Upper Tribunal] has the same powers as are conferred on the [F3First-tier Tribunal] by paragraph 5(4) above.

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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