F1PART 6Civil penalties

Annotations:
Amendments (Textual)

Appeals18

1

A person on whom a penalty notice or additional penalty notice has been served under this Part may appeal to the First-tier tribunal.

2

The bringing of the appeal suspends the effect of the notice pending the final determination or withdrawal of the appeal.

3

In determining the appeal the First-tier tribunal may—

a

affirm or quash the notice; or

b

reduce the amount of the penalty imposed by the notice (including the amount of any additional daily penalty).