- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/12/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 45.
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45(1)An authorised officer may commence proceedings before the First-tier Tribunal for any penalty under paragraph 39(1)(a).U.K.
(2)In sub-paragraph (1) “authorised officer” means an officer of Revenue and Customs authorised by HMRC for the purposes of this paragraph.
(3)Proceedings for a penalty may not be commenced more than 12 months after evidence of facts sufficient to justify the bringing of proceedings comes to the knowledge of HMRC.
(4)If the First-tier Tribunal decide that the penalty is payable by the person—
(a)the penalty is for all purposes to be treated as if it were tax charged in an assessment and due and payable,
(b)the person may appeal to the Upper Tribunal against the decision that the penalty is payable, and
(c)the person may appeal to the Upper Tribunal against the decision as to the amount of the penalty.
(5)On an appeal under sub-paragraph (4)(b) the Upper Tribunal may, if it appears that no penalty has been incurred, cancel the decision of the First-tier Tribunal.
(6)On an appeal under sub-paragraph (4)(c) the Upper Tribunal may—
(a)affirm the decision of the First-tier Tribunal as to the amount of the penalty, or
(b)substitute for that decision a decision that the First-tier Tribunal had power to make.
Commencement Information
I1Sch. 17 para. 45 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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