SCHEDULES
SCHEDULE 4Supply of information: enforcement
PART 1Failure to comply with a notice
I14Appeals
1
A person (the “appellant”) may appeal to the court against a decision to require the person to pay a penalty under this Part of this Schedule.
2
An appeal may be brought only if the appellant has given a notice of objection and the ICRIR has reduced, increased, or determined not to alter the penalty under paragraph 3(3).
3
An appeal must be brought within the period of 28 days beginning with the date on which the person is notified of the ICRIR’s decision on the notice of objection under paragraph 3(4).
4
On appeal, the court may—
a
allow the appeal and cancel the penalty,
b
allow the appeal and reduce the penalty, or
c
dismiss the appeal.
5
An appeal—
a
is to be a re-hearing of the ICRIR’s decision to impose a penalty, and
b
may be determined having regard to matters of which the ICRIR was unaware.
6
Sub-paragraph (5)(a) has effect despite any provision of rules of court.
7
In this regulation, a reference to “the court” is a reference—
a
in Northern Ireland, to a county court,
b
in England and Wales, to the county court, and
c
in Scotland, to a sheriff.