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The General and Special Commissioners (Amendment of Enactments) Regulations 1994
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Taxes Management Act 1970 c. 9
8. For section 53(1) there shall be substituted—
“53. Appeals against summary determination of penalties.
(1) An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, against the summary determination by the Commissioners of any penalty pursuant to regulations under section 56B of this Act.
(2) On any such appeal the court may either confirm or reverse the determination of the Commissioners or reduce or increase the sum determined.”.
(1)
Section 53 was amended by section 129 of the Finance Act 1972 (c. 41), and section 168(3) of, and Part VIII of Schedule 17 to, the Finance Act 1989 (c. 26).
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