Modifications etc. (not altering text)
C1Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)
C2Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 paras. 22(7), 31(8) (as amended by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 7)
15(1)P may appeal against a decision of HMRC that a penalty is payable by P.U.K.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
(3)P may appeal against a decision of HMRC not to suspend a penalty payable by P.
(4)P may appeal against a decision of HMRC setting conditions of suspension of a penalty payable by P.
Commencement Information
I1Sch. 24 para. 15 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
16U.K.An appeal may be brought to—
(a)the General Commissioners, in so far as the penalty relates to direct tax, or
(b)a VAT and duties tribunal, in so far as the penalty relates to VAT.
Commencement Information
I2Sch. 24 para. 16 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
17(1)On an appeal under paragraph 15(1) the appellate tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 15(2) the appellate tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the appellate tribunal substitutes its decision for HMRC's, the appellate tribunal may rely on paragraph 11—
(a)to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b)to a different extent, but only if the appellate tribunal thinks that HMRC's decision in respect of the application of paragraph 11 was flawed.
(4)On an appeal under paragraph 15(3)—
(a)the appellate tribunal may order HMRC to suspend the penalty only if it thinks that HMRC's decision not to suspend was flawed, and
(b)if the appellate tribunal orders HMRC to suspend the penalty—
(i)P may appeal to the appellate tribunal against a provision of the notice of suspension, and
(ii)the appellate tribunal may order HMRC to amend the notice.
(5)On an appeal under paragraph 15(4) the appellate tribunal—
(a)may affirm the conditions of suspension, or
(b)may vary the conditions of suspension, but only if the appellate tribunal thinks that HMRC's decision in respect of the conditions was flawed.
(6)In sub-paragraphs (3)(b), (4)(a) and (5)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(7)Paragraph 14 (see in particular paragraph 14(3)) is subject to the possibility of an order under this paragraph.
Commencement Information
I3Sch. 24 para. 17 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)