Appeal against imposition of civil penaltyU.K.
28(1)A person may appeal to the tribunal against—U.K.
(a)a decision of HMRC on a review under paragraph 26;
(b)a decision of the FSA or the OFT under paragraph 27.
(2)A person may appeal to the High Court in Northern Ireland against a decision of DETINI under paragraph 27.
(3)On the appeal the tribunal or court may—
(a)set aside the decision appealed against, and
(b)impose any penalty that could have been imposed by the body whose decision is appealed or remit the matter to that body.
(4)An appeal against a decision of HMRC may not be made after the end of the period of 30 days beginning with—
(a)the date of the document notifying the person of the decision, or
(b)if paragraph 26(6) (deemed confirmation of decision) applies, the day after the end of the period mentioned there.
(5)In this paragraph “the tribunal” means the First-tier Tribunal or, where so provided by or determined under Tribunal Procedure Rules, the Upper Tribunal.
(6)The Treasury may by order provide that, until a time specified in the order, appeals under sub-paragraph (1) are to be made—
(a)in the case of a decision of HMRC, to a VAT and duties tribunal;
(b)in the case of a decision of the FSA, to the Financial Services and Markets Tribunal;
(c)in the case of a decision of the OFT, to the Consumer Credit Appeals Tribunal;
(rather than to the tribunal).
(7)An order under sub-paragraph (6) may provide that any enactment applies (with or without modifications) in relation to an appeal to a tribunal mentioned in paragraph (a), (b) or (c) of that sub-paragraph.
(8)Such an order is subject to negative resolution procedure.