Part II [Determination of penalty, reviews and appeals]
Finance Act 1999 (1999 c 16) | Legislation

Part II [Determination of penalty, reviews and appeals]

Introduction

9

(1)     This Part of this Schedule applies to penalties under the enactments relating to stamp duty, other than penalties under section 15B of the Stamp Act 1891 (penalty on late stamping).

(2)     Nothing in this Part of this Schedule affects criminal proceedings for an offence.

[(3)     For the purposes of this Part “tribunal†means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]

Determination of penalty by officer of Commissioners

10

(1)     An officer of the Commissioners authorised by the Commissioners for the purposes of this paragraph may make a determination—

(a)     imposing the penalty, and

(b)     setting it at such amount as in the officer's opinion is correct or appropriate.

(2)     Notice of the determination must be served on the person liable to the penalty.

The notice must also state—

(a)     the date on which the notice is issued, and

(b)     the time within which an appeal against the determination may be made.

(3)     After notice of the determination has been served, the determination cannot be altered except—

(a)     in accordance with sub-paragraph (4),

(b)     by agreement in writing,

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