SCHEDULE 9 Non-Domestic Rating: Administration
Information
F15C
(1)
A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.
(2)
An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.
(3)
An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.
(4)
An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.
(5)
On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.
(6)
Those grounds are—
(a)
that the appellant had a reasonable excuse for not complying with paragraph 5(2) above, or
(b)
that the information requested is not in the possession or control of the appellant.
F2(7)
In this paragraph “valuation tribunal” means—
(a)
in relation to England: the Valuation Tribunal for England;
(b)
in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.