Determination of penalty by HMRC: initial penalty under regulation 13(1)(a)(i)
This section has no associated Explanatory Memorandum
14.—(1) Subject to paragraph (2), an officer of Revenue and Customs may make a determination imposing a penalty under regulation 13(1)(a)(i) and setting it at such amount as, in the opinion of that officer, is correct or appropriate.
(2) Notice of a determination of a penalty under this regulation must be given to the person liable to the penalty and must state the date on which it is issued and the time within which an appeal against the determination may be made.
(3) After the notice of determination under this regulation has been given the determination must not be altered except on appeal.