Appeal against imposition of penalty or amountE+W
This section has no associated Explanatory Memorandum
42.—(1) This regulation applies if a person appeals to the First-tier Tribunal against the imposition of a penalty or its amount.
(2) The Tribunal may—
(a)uphold the imposition of the penalty,
(b)set aside the penalty, or
(c)substitute the amount of the penalty with an amount the Tribunal determines.
Commencement Information
I1Reg. 42 in force at 1.12.2022, see reg. 1(b)