100C Penalty proceedings before Commissioners.U.K.
(1)An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the General or Special Commisioners for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.
(2)Proceedings under this section shall be by way of information in writing, made to the Commissioners, and upon summons issued by them to the defendant (or defender) to appear before them at a time and place stated in the summons; and they shall hear and decide each case in a summary way.
(3)Any penalty determined by the Commissioners in proceedings under this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable.
(4)An appeal against the determination of a penalty in proceedings under this section shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland—
(a)by any party on a question of law, and
(b)by the defendant (or, in Scotland, the defender) against the amount of the penalty.
(5)On any such appeal the court may—
(a)if it appears that no penalty has been incurred, set the determination aside,
(b)if the amount determined appears to be appropriate, confirm the determination,
(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the court considers appropriate, or
(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the court considers appropriate.
Modifications etc. (not altering text)
C1Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)
Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)