Article 4 Monetary penalty notices: variation
The Commissioner may vary a monetary penalty notice by written notice to the person on whom it was served.
A notice under paragraph (1) must specify—
the notice concerned; and
how the notice is varied.
The Commissioner may not vary a monetary penalty notice so as to reduce the period specified in accordance with section 55A(6).
The Commissioner may not vary a monetary penalty notice so as to increase the amount of the monetary penalty, or otherwise vary a monetary penalty notice to the detriment of the person on whom it was served.
A person on whom a notice under paragraph (1) is served may appeal to the Tribunal against that notice.
Where the Commissioner varies a monetary penalty notice so as to reduce the amount of the monetary penalty, the Commissioner must repay any amount that has already been paid that exceeds the amount of the reduced monetary penalty.