SCHEDULES
C1C2SCHEDULE 1Penalties: procedure and appeals
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113B(4)(5) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))
I14Penalty proceedings before F1First-tier Tribunal
1
An officer of the Board authorised by the Board for the purposes of this paragraph may commence proceedings for any penalty to which sub-paragraph (1) of paragraph 1 does not apply by virtue of sub-paragraph (2) of that paragraph.
F22
The person liable to the penalty shall be a party to the proceedings.
3
Part 6 of the Taxes Management Act 1970 (c. 9) shall apply in relation to a penalty determined in proceedings under this paragraph as if it were tax charged in an assessment and due and payable.
F34
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 determination of a penalty in proceedings under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
4A
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (4) as it applies to the right of appeal under section 11(2) of that Act.
5
On any such appeal the F4Upper Tribunal may—
a
if it appears that no penalty has been incurred, set the determination aside;
b
if the amount determined appears to be appropriate, confirm the determination;
c
if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the F4Upper Tribunal considers appropriate;
d
if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the F4Upper Tribunal considers appropriate.
Sch. 1 applied (with modifications) by 1992 c. 5, s. 113A(8)(9) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))