- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
Point in time view as at 01/10/2006. This version of this provision has been superseded.
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(1)A notice under section 7B(4)(a) (a “penalty notice”) must—
(a)specify the amount of the penalty which the manufacturer is required to pay, and
(b)state the grounds on which the Commissioners think that the manufacturer has failed to comply with the duty under section 7A(1).
(2)The amount specified under subsection (1)(a) must not exceed £5 million; and in determining the amount to specify the Commissioners shall have regard to—
(a)the nature or extent of the manufacturer's failure to comply with the duty under section 7A(1),
(b)action taken by the manufacturer to secure compliance with that duty,
(c)the content of the manufacturer's policy under section 7A(2)(b),
(d)compliance with that policy,
(e)action taken pursuant to any notice under section 7A(4),
(f)compliance by the manufacturer with any notice under section 7A(5),
(g)the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),
(h)the loss of revenue by way of duty under section 2, or VAT, in respect of the products seized, and
(i)any other matter that they think relevant.
(3)A manufacturer who is given a penalty notice may require the Commissioners to review the decision to issue the notice; and—
(a)a requirement must be imposed by notice in writing given to the Commissioners before the end of the period of 45 days beginning with the date of the penalty notice,
(b)the Commissioners shall comply with a requirement given in accordance with paragraph (a),
(c)the Commissioners shall confirm, vary or withdraw the penalty notice, and
(d)the Commissioners shall be taken to have confirmed the penalty notice unless, within the period of 45 days beginning with the date of the requirement to conduct the review, they have varied or withdrawn it by notice in writing to the manufacturer.
(4)If following a requirement under subsection (3) the Commissioners confirm or vary the notice (or are taken to have confirmed it) the manufacturer may appeal to a VAT and duties tribunal.
(5)The tribunal may—
(a)cancel the penalty notice,
(b)reduce the penalty, or
(c)confirm the penalty notice.]
Textual Amendments
F1Ss. 7A-7D inserted (1.10.2006) by Finance Act 2006 (c. 25), s. 2(1)(3); S.I. 2006/2367, art. 2
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