SCHEDULES
SCHEDULE 7Terrorist financing and money laundering
Part 6Enforcement: civil penalties
Appeal against imposition of civil penalty
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1
A person may appeal to the tribunal against—
a
a decision of HMRC on a review under paragraph 26;
b
a decision of the FSA or the OFT under paragraph 27.
2
A person may appeal to the High Court in Northern Ireland against a decision of DETINI under paragraph 27.
3
On the appeal the tribunal or court may—
a
set aside the decision appealed against, and
b
impose any penalty that could have been imposed by the body whose decision is appealed or remit the matter to that body.
4
An appeal against a decision of HMRC may not be made after the end of the period of 30 days beginning with—
a
the date of the document notifying the person of the decision, or
b
if paragraph 26(6) (deemed confirmation of decision) applies, the day after the end of the period mentioned there.
5
In this paragraph “the tribunal” means the First-tier Tribunal or, where so provided by or determined under Tribunal Procedure Rules, the Upper Tribunal.
6
The Treasury may by order provide that, until a time specified in the order, appeals under sub-paragraph (1) are to be made—
a
in the case of a decision of HMRC, to a VAT and duties tribunal;
b
in the case of a decision of the FSA, to the Financial Services and Markets Tribunal;
c
in the case of a decision of the OFT, to the Consumer Credit Appeals Tribunal;
(rather than to the tribunal).
7
An order under sub-paragraph (6) may provide that any enactment applies (with or without modifications) in relation to an appeal to a tribunal mentioned in paragraph (a), (b) or (c) of that sub-paragraph.
8
Such an order is subject to negative resolution procedure.