C1C2C3C4PART V APPEALS AND OTHER PROCEEDINGS F8
Part V (ss. 44 - 59) applied (30.1.1992) by S.I. 1992/10, reg. 10(3) and by S.I. 1992/12, reg. 10(3)
Part V (ss. 44 - 59) applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
Part V (ss. 44 - 59) applied (with modifications) (6.4.1993) by S.I. 1993/743, reg. 14(2)(4)
Part V (ss. 44 - 59) applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
Proceedings before Commissioners
53 Summary award of penalties. [1960 s.59(1)(2)(3); 1964(M) s.12(3).]
1
Any penalty incurred by any person for a failure to comply with a notice under section 51 above, or incurred by any person under section 52 above, may be [determined F1] summarily by the Commissioners notwithstanding that no proceedings [under section 100C of this Act F1] have been commenced, and accordingly [section 98 of this Act shall have effect, in relation to a penalty so awarded, as if subsection (3) were omittedand the reference in subsection (1)(ii) to the Commissioners before whom proceedings for the penalty have been commenced were a reference to the Commissioners by whom the penalty has been awardedF2F3].
2
An appeal shall lie to the High Court F4 or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the [determination F5] of any penalty under this section, and on any such appeal the court may either confirm or reverse the [determination F5] of the Commissioners or reduce or increase the sum [determined F5].
See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 248(3)—Application of Part Vto appeals concerning election under s. 247 (dividends paid by one member of a group to another).Finance Act 1990 s. 47(8)—appeals against matters arising from part disposals of unit trusts etc. held by a transferor insurance company to be heard by Special Commissioners.Social Security Act 1975 Sch. 2 para. 9 (in Part II Vol. 5)—collection of Class 4 contributions with income tax.Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No. 1960) regn. 12(3) (inPart III Vol.5)—Part Vapplied, with modifications, to applications underregn. 12(2)Income Tax (Interest Relief) Regulations 1982 (S.I. 1982 No. 1236) (inPart III Vol.5) regn. 14(5)—applicationof Part Vto appeals under regn.14(3).Personal Equity Plan Regns. 1986 (S.I. 1986 No. 1948) (in Part III Vol. 5) regns. 18(3)and 26(5)mdash;Part Vto apply to appeals against withdrawal of Board's approval of plan managers, and against Board's decisions on annual claims for relief in relation to personal equity plans.Occupational Pension Schemes (Additional Voluntary Contributions) Regns. 1987 (S.I. 1987 No. 1749) (in Part III Vol. 5) regn. 9(5)—Part Vto apply to appeals under S.I. 1987 No. 1749 regn. 9(3).Personal Pension Schemes (Provisional Approval) Regns. 1987 (S.I. 1987 No. 1765) (in Part III Vol. 5) regn. 6(4)—Part Vto apply to appeals under S.I. 1987 No. 1765.Personal Pension Schemes (Relief at Source) Regns. 1988 (S.I. 1988 No. 1013) (in Part III Vol. 5) regn. 11(5)—Part Vto apply to appeals under regn. 11(3).Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989 No. 2387) (in Part III Vol. 5) regns. 14and 17 Part Vto apply to appeals.