- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
20.—(1) Part X (penalties etc) (as modified) is amended as follows.
(2) Omit section 93(3) (as modified).
(3) In section 100B (as modified)(1)—
(a)in subsection (2)—
(i)for “Special Commissioners” (in each place) substitute “First-tier Tribunal”;
(ii)omit “to them” (in each place); and
(iii)in paragraph (b)(iii) and (iv) for “as they consider” substitute “ as it considers”; and
(b)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 had been determined under subsection (2), but not against any decision which falls under section 11(5)(d) or (e) of that Act 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 that Act.
(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.”.
(4) In section 100C (as modified)—
(a)in the heading for “Commissioners” substitute “First-tier Tribunal”;
(b)in subsection (1) for “Special Commissioners” substitute “First-tier Tribunal”;
(c)for subsection (2) substitute—
“(2) the person liable to the penalty shall be a party to the proceedings.”;
(d)in subsection (3) for “Special Commissioners” substitute “First-tier Tribunal”;
(e)for subsection (4) substitute—
“(4) 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 had been determined under subsection (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(4A) section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of that Act.”; and
(f)in subsection (5) for “court”, in each place, substitute “Upper Tribunal”.
(5) In section 101 (as modified) for “the Special Commissioners on appeal” substitute “a tribunal on an appeal notified to it”.
(6) In section 103(1) and (4) (as modified) for “Special Commissioners” substitute “tribunal”.
Sections 100 to 100D (as modified) were substituted for section 100 by regulations 1, 2, and 7 of S.I. 1993/3110.
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