3U.K.The existing text of paragraph 47 (right to appeal against penalty) is renumbered as sub-paragraph (1) and after that sub-paragraph as renumbered insert—
“(2)But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.”
4U.K.In paragraph 48 (procedure on appeal against penalty)—
(a)in sub-paragraph (3), for “paragraph 47(a)” substitute “ paragraph 47(1)(a) ”, and
(b)in sub-paragraph (4), for “paragraph 47(b)” substitute “ paragraph 47(1)(b) ”.
5(1)Paragraph 49A (increased daily penalty) is amended as follows.U.K.
(2)In sub-paragraph (1)(c), for “imposed” substitute “ assessable ”.
(3)In sub-paragraph (2), for “imposed” substitute “ assessable ”.
(4)For sub-paragraphs (3) and (4) substitute—
“(3)If the tribunal decides that an increased daily penalty should be assessable—
(a)the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”), and
(b)from that day, paragraph 40(2) has effect in the person's case as if the new maximum amount were substituted for the amount for the time being specified there.
(4)The new maximum amount may not be more than £1,000.”
(5)In sub-paragraph (5), in the opening words, for “the amount” substitute “ the new maximum amount ”.
(6)In sub-paragraph (6), at the end insert “ but as if the reference in paragraph 41(2)(a) to this Act were to FA 2021 ”.
6(1)Paragraph 49B is amended as follows.U.K.
(2)In sub-paragraph (1), for “a person becomes liable to a penalty” substitute “ the tribunal makes a determination ”.
(3)In sub-paragraph (2), for the words from “the day” to the end substitute “ the new maximum amount and the day from which it applies ”.
(4)Omit sub-paragraph (3).
7U.K.Omit paragraph 49C.