- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
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Companies Act 2006, Section 1225F is up to date with all changes known to be in force on or before 06 September 2024. 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.
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(1)A body on which a penalty is imposed may appeal to the court on one or more of the appeal grounds.
(2)The appeal grounds are—
(a)that, before the giving of the notice under section 1225E(1), the requirement in respect of which the penalty was imposed was satisfied or the obligation in respect of which the penalty was imposed had been complied with;
(b)that, where the penalty was imposed in respect of a failure to comply with a direction under section 1225A, before the giving of the notice under section 1225B(6), the requirement in respect of which the direction was given was satisfied or the obligation in respect of which the direction was given had been complied with;
(c)that any of the requirements of section 1225E have not been complied with in relation to the imposition of the penalty and the interests of the body have been substantially prejudiced by the non-compliance;
(d)that the amount of the penalty is unreasonable;
(e)that it was unreasonable of the Secretary of State to require the penalty imposed to be paid by the time specified in the notice under section 1225E(5).
(3)An appeal under subsection (1) must be made within the period of 3 months beginning with the day on which the notice under section 1225E(5) is given to the body in respect of the penalty.
(4)On any such appeal, where the court considers it appropriate to do so in all the circumstances of the case and is satisfied of one or more of the appeal grounds, the court may—
(a)quash the penalty,
(b)substitute a penalty of such lesser amount as the court considers appropriate, or
(c)in the case of the appeal ground in subsection (2)(e), substitute a later time for the time specified in the notice under section 1225E(5).
(5)Where the court substitutes a penalty of a lesser amount, it may require the payment of interest on the substituted penalty, accruing from the time specified in the notice under section 1225E(5) or such later time as the court considers just and equitable.
(6)Where the court substitutes a later time for the time specified in the notice under section 1225E(5), it may require the payment of interest on the penalty, accruing from the substituted time or such later time as the court considers just and equitable.
(7)Where the court dismisses the appeal, it may require the payment of interest on the penalty, accruing from the time specified in the notice under section 1225E(5).
(8)Where the court requires the payment of interest under this section, the interest is payable at such rate as the court considers just and equitable.
(9)Except as provided by this section, the validity of a penalty is not to be questioned by any legal proceedings whatever.
(10) In this section “ the court ” means the High Court or, in Scotland, the Court of Session. ]
Textual Amendments
F1Ss. 1225-1225G substituted (2.7.2012) for s. 1225 by The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (S.I. 2012/1741), arts. 1(2), 4
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