SCHEDULES
SCHEDULE 7Terrorist financing and money laundering
Part 6Enforcement: civil penalties
Appeal against imposition of civil penaltyF1other than by HMRC
28
1
A person may appeal to the tribunal against—
F2a
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F52
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3
On the appeal the tribunal F6... may—
a
set aside the decision appealed against, and
b
impose any penalty that could have been imposed by the body whose decision is appealed or remit the matter to that body.
F34
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5
In this paragraph “the tribunal” means the First-tier Tribunal or, where so provided by or determined under Tribunal Procedure Rules, the Upper Tribunal.
F46
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F47
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F48
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Words in Sch. 7 Pt. 6 cross-heading inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 4(2)