Paragraph 28

United Kingdom

(1)

A person may appeal to the tribunal against—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(...)

a decision of the F2FCA F3... under paragraph 27.

F4(2)

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(3)

On the appeal the tribunal F5... 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.

F6(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

F7(6)

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(7)

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(8)

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Annotations

Textual amendments

F1: Words in Sch. 7 para. 28(1) omitted (1.4.2009) by virtue of Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 4(3)
F2: Word in Sch. 7 para. 28(1) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 127(3)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.
F3: Words in Sch. 7 para. 28(1) omitted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by virtue of The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 15(3)
F4: Sch. 7 para. 28(2) repealed (31.3.2012) by Terrorist Asset-Freezing etc. Act 2010 (c. 38), s. 55(2), Sch. 1 para. 11(4)(a), Sch. 2 Pt. 2; S.I. 2011/2835, art. 2(c)(d)
F5: Words in Sch. 7 para. 28(3) repealed (31.3.2012) by Terrorist Asset-Freezing etc. Act 2010 (c. 38), s. 55(2), Sch. 1 para. 11(4)(b), Sch. 2 Pt. 2; S.I. 2011/2835, art. 2(c)(d)
F6: Sch. 7 para. 28(4) omitted (1.4.2009) by virtue of Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 4(4)
F7: Sch. 7 para. 28(6)-(8) omitted (6.4.2010) by virtue of The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), art. 1(2)(e), Sch. 2 para. 145 (with Sch. 5)

Notes on Appeal against imposition of civil penaltyother than by HMRC

Textual amendments

F1: 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)