# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 162: Control of Cash (Penalties) Regulations 2007


(1) Regulation 3 (power to impose penalties) is amended as follows.
(2) For paragraph (2) substitute—
“(2) Where the Commissioners decide to impose a penalty under this regulation, they must forthwith—
(a) inform the person in writing of their decision to impose the penalty and its amount, of their reasons for imposing the penalty and of the right to appeal to the tribunal; and at the same time
(b) offer the person a review under regulation 4A.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/162 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.