PART 11Administration, enforcement and supplementary powers

Enforcement powers

177Data-gathering powers: daily penalties for extended default

1

Part 4 of Schedule 23 to FA 2011 (data-gathering powers: penalties) is amended as follows.

2

In paragraph 38 (increased daily default penalty)—

a

in sub-paragraphs (1)(c) and (2), for “imposed” substitute “ assessable ”;

b

for sub-paragraphs (3) and (4) substitute—

3

If the tribunal decides that an increased daily penalty should be assessable—

a

the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”);

b

from that day, paragraph 31 has effect in the data-holder's case as if “the new maximum amount” were substituted for “£60”.

4

The new maximum amount may not be more than £1,000.

c

in sub-paragraph (5), for “the amount” substitute “ the new maximum amount ”.

3

In paragraph 39—

a

in sub-paragraph (1), for “a data-holder becomes liable to a penalty” substitute “ the tribunal makes a determination ”;

b

in sub-paragraph (2), for “the day from which the increased penalty is to apply” substitute “ new maximum amount and the day from which it applies ”;

c

omit sub-paragraph (3).

4

In paragraph 40 (enforcement of penalties), in sub-paragraph (2)(a) omit “or 39”.

5

At the end of paragraph 36 (right to appeal against penalty), the existing text of which becomes sub-paragraph (1), insert—

2

But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable by virtue of paragraph 38.