45.—(1) Section 100B (appeals against penalty determination)(1) is amended as follows.
(2) In subsection (1) after “assessment to tax” insert “, except that references to the tribunal shall be taken to be references to the First-tier Tribunal”;
(3) In subsection (2)—
(a)for “Commissioners” (in each place) substitute “First-tier Tribunal”;
(b)omit “to them” (in each place); and
(c)in subsections (2)(b)(iii) and (iv) for “as they consider” substitute “as it considers”.
(4) For subsection (3) substitute—
“(3) In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
(3A) Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.
(3B) On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.”.
Sections 100B and 100C were inserted by section 167 to the Finance Act 1989 (c. 26). Section 100B(2) was amended by sections 196 and 199 of, and paragraph 31 of Schedule 19 to, the Finance Act 1994.