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.