PART 5ENFORCEMENT

Civil penalties, review and appeals

F1Appeals against decisions of the Commissioners43

1

This regulation applies to decisions of the Commissioners made under—

a

regulation 29, to refuse to register an applicant;

b

regulation 30, to cancel the registration of a registered person; and

c

regulation 42, to impose a penalty.

2

Any person who is the subject of a decision to which this regulation applies may F3appeal to the tribunal in accordance with regulation 43F.

F23

The provisions of Part 5 of the Value Added Tax Act 1994 (appeals), subject to the modifications set out in paragraph 1 of Schedule 5 to these Regulations, apply in respect of appeals to a tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 (appeals) of that Act.

F24

A tribunal hearing an appeal under paragraph (2) has the power to—

a

quash or vary any decision of the supervisory authority, including the power to reduce any penalty to such amount (including nil) as it thinks proper, and

b

substitute its own decision for any decision quashed on appeal.

F25

The modifications in Schedule 5 have effect for the purposes of appeals made under this regulation.

F26

For the purposes of appeals under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994.