[F12(1)A person on whom a penalty is imposed under paragraph 1 may appeal to an appeal tribunal against the determination imposing it.N.I.
(2)On an appeal under sub-paragraph (1), an appeal tribunal may—
(a)set the determination aside,
(b)confirm the determination,
(c)reduce the amount of the penalty, or
(d)increase the amount of it (but not so as to exceed the amount of the grant).
(3)An appeal lies to a Commissioner from a decision of an appeal tribunal under sub-paragraph (2).
(4)On an appeal under sub-paragraph (3), a Commissioner has a similar jurisdiction to that conferred on an appeal tribunal by sub-paragraph (2).
(5)In sub-paragraphs (1) to (4), “appeal tribunal” has the same meaning as in Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (decisions, etc.).
(6)The Commissioners for Her Majesty's Revenue and Customs may by regulations apply provision contained in that Order in relation to an appeal under this paragraph (with such modifications as are prescribed).]
Textual Amendments
F1Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170; S.I. 2008/3137, art. 2