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7(1)Where in the opinion of the Board 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 Board as an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44), 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 2 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 Board 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 Advocate General for Northern Ireland.
Any such proceedings shall be deemed to be civil proceedings within the meaning of Part 2 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 Board as to fraud, the penalty would not have been a matter for the court.
(6)Paragraph 2 (determination of penalty by officer of the Board) does not apply where proceedings are brought under this paragraph.
(7)In relation to any time before the coming into force of section 2(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the reference in sub-paragraph (4)(b) to the Advocate General for Northern Ireland shall be read as a reference to the Attorney General for Northern Ireland.
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