- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If, in the case of any relevant tax or duty, the Commissioners give a person or his representative a notice informing him—
(a)that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and
(b)that the person is, in consequence, liable to a penalty under section 26, but
(c)that they do not propose to give a demand notice in respect of the penalty,
the person or his representative may give a notice to the Commissioners requiring them to review the decision mentioned in paragraph (a).
(2)Where the Commissioners give a demand notice to a person or his representative, the person or his representative may by notice require the Commissioners to review—
(a)their decision that the person is liable to a penalty under section 25 or 26, or
(b)their decision as to the amount of the liability.
(3)Where the Commissioners give a notice under section 28 to a body corporate and to a relevant officer—
(a)subsection (2) does not apply to any demand notice given in respect of the liability of either of them to a penalty under this Part in respect of the conduct in question, but
(b)subsections (4) and (5) have effect instead in relation to any such demand notice.
(4)Where the Commissioners give a demand notice to the relevant officer or his representative for a penalty which corresponds to the portion of the basic penalty specified in the notice under section 28, the relevant officer or his representative may by notice require the Commissioners to review—
(a)their decision that the conduct of the body corporate referred to in section 28(1)(b) is, in whole or in part, attributable to the relevant officer’s dishonesty, or
(b)their decision as to the portion of the basic penalty which the Commissioners are seeking to recover from the relevant officer or his representative.
(5)Where the Commissioners give a demand notice to the body corporate or its representative for so much of the basic penalty as is not recoverable from the relevant officer by virtue of section 28(3), the body corporate or its representative may by notice require the Commissioners to review—
(a)their decision that the body corporate is liable to a penalty under section 25, or
(b)their decision as to amount of the basic penalty as if it were the amount specified in the demand notice.
(6)A person may not under this section require a review of a decision under section 35 (decision on review).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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