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.