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Tax Credits Act 2002
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- UK Public General Acts
- 2002 c. 21
- SCHEDULE 2
- Paragraph 3
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Penalty proceedings before Commissioners
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3(1)The Board may commence proceedings for a penalty under section 32(2)(a).
(2)Proceedings under this paragraph are by way of information in writing, made to the General Commissioners or Special Commissioners, and upon summons issued by them to the defendant (or defender) to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.
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