13(1)Where in the opinion of the Commissioners the liability of a person for a penalty arises by reason of his fraud or the fraud of another person, proceedings for the penalty may be brought—U.K.
(a)in the High Court, or
(b)in Scotland, in the Court of Session sitting as the Court of Exchequer.
(2)Proceedings under this paragraph in England and Wales shall be brought—
(a)by and in the name of the Commissioners as an authorised department for the purposes of the M1Crown Proceedings Act 1947, or
(b)in the name of the Attorney General.
Any such proceedings shall be deemed to be civil proceedings by the Crown within the meaning of Part II of the Crown Proceedings Act 1947.
(3)Proceedings under this paragraph in Scotland shall be brought in the name of the Advocate General for Scotland.
(4)Proceedings under this paragraph in Northern Ireland shall be brought—
(a)by and in the name of the Commissioners as an authorised department for the purposes of the Crown Proceedings Act 1947 as for the time being in force in Northern Ireland, or
(b)in the name of the Attorney General for Northern Ireland.
Any such proceedings shall be deemed to be civil proceedings within the meaning of Part II of the Crown Proceedings Act 1947 as for the time being in force in Northern Ireland.
(5)If in proceedings under this paragraph the court does not find that fraud is proved but considers that the person concerned is nevertheless liable to a penalty, the court may determine a penalty notwithstanding that, but for the opinion of the Commissioners as to fraud, the penalty would not have been a matter for the court.
(6)Paragraph 10 above (determination of penalty by officer of Commissioners) does not apply where proceedings are brought under this paragraph.