Part I Customs and Excise and Value Added Tax

C1Chapter II Value Added Tax

Annotations:
Modifications etc. (not altering text)

Miscellaneous

28 Penalty for failure to comply with directions etc. of tribunal.

At the end of paragraph 9 of Schedule 8 to the principal Act (procedural rules for tribunals) there shall be added the following paragraph—

10

1

A person who fails to comply with a direction or summons issued by a value added tax tribunal under rules made under paragraph 9 above shall be liable to a penalty not exceeding £1000.

2

A penalty for which a person is liable by virtue of subparagraph (1) above may be awarded summarily by a tribunal notwithstanding that no proceedings for its recovery have been commenced.

3

An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the award of a penalty under this paragraph, and on such an appeal the court may either confirm or reverse the decision of the tribunal or reduce or increase the sum awarded.

4

A penalty awarded by virtue of this paragraph shall be recoverable as if it were tax due from the person liable for the penalty.