53 Summary award of penalties. [1960 s.59(1)(2)(3); 1964(M) s.12(3).]U.K.
(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].
(3)Any penalty [determined F6] by virtue of this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable F7.
Textual Amendments
F2Finance Act 1972 s.129,except in relation to penalties awarded before commencement of that Act(27July1972).
F3 Words repealed by Finance Act 1989 s. 187and Sch. 17 Part VIIIin relation to failure to comply with a notice etc. on or after 27 July 1989.
F4 SeeR.S.C. Ord.91, (S.I. 1965 No. 1776under
“appeal tribunals: Supreme Court, Rules of”
inPart III Vol.5) r. 5as to procedure in the High Court in England and Wales.
F6Finance Act 1989 s. 168 (3)(c).Previously
“awarded”.
F7 See Finance Act 1981 s. 134and Sch. 17 para. 18—application of this section to the special tax on banking deposits.