415.—(1) Section 21 (decisions, appeals, mitigation and recovery) is amended as follows.
(2) In subsection (9)—
(a)for “General Commissioners or Special Commissioners” substitute “appropriate tribunal”; and
(b)in paragraphs (c) and (d) for “they consider” substitute “the tribunal considers”.
(3) For subsection (10) substitute—
“(10) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under subsection (9), but not against any decision which falls under section 11(5)(d) and (e) of that Act and was made in connection with the determination of the amount of the penalty.
(10A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (10) as it applies to the right of appeal under section 11(2) of that Act.
(10B) On an appeal under this section the Upper Tribunal has a similar jurisdiction to that conferred on the First-tier Tribunal by virtue of this section.
(10C) In Northern Ireland, an appeal from a decision of the appropriate tribunal lies, at the instance of the person on whom the penalty was imposed to a Northern Ireland Social Security Commissioner, who shall have a similar jurisdiction on such an appeal to that conferred on the appeal tribunal by subsection (9).”.
Commencement Information
I1Sch. 1 para. 415 in force at 1.4.2009, see art. 1(2)