C2C3C4C5C6 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C2

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C3

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C4

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C1C7C10C8C9C11C12C13C14100BF1 Appeals against penalty determinations.

1

An appeal may be brought against the determination of a penalty under section 100 above and, subject to F7... the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to taxF2, except that references to the tribunal shall be taken to be references to the First-tier Tribunal.

2

F8On an appeal against the determination of a penalty under section 100 above section 50(6) to (8) of this Act shall not apply but—

a

in the case of a penalty which is required to be of a particular amount, the F3First-tier Tribunal may—

i

if it appears F4... that no penalty has been incurred, set the determination aside,

ii

if the amount determined appears F4... to be correct, confirm the determination, or

iii

if the amount determined appears F4... to be incorrect, increase or reduce it to the correct amount.

b

in the case of any other penalty, the F3First-tier Tribunal may—

i

if it appears F4... that no penalty has been incurred, set the determination aside,

ii

if the amount determined appears F4... to be appropriate, confirm the determination,

iii

if the amount determined appears F4... to be excessive, reduce it to such other amount (including nil) F5as it considers appropriate, or

iv

if the amount determined appears F4... to be insufficient, increase it to such amount not exceeding the permitted maximum F5as it considers appropriate.

F63

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.