OpenLegislation

Schedule 1 Penalties: procedure and appealsC1C2

England, Wales and Scotland

  1. 1Determination of penalties by officer of Board
  2. 2Provisions supplementary to paragraph 1
  3. 3Appeals against penalty determinations
  4. 4Penalty proceedings before First-tier Tribunal
  5. 5Penalty proceedings before court
  6. 6Mitigation of penalties
  7. 7Time limits for penalties
  8. 8Interest on penalties
  9. 9Interpretation

Annotations

Modifications

C1

Sch. 1 applied (with modifications) by 1992 c. 5, s. 113A(8)(9) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))

C2

Sch. 1 applied (with modifications) by 1992 c. 5, s. 113B(4)(5) (as inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(5), 13; S.I. 2004/1943, art. 4(c))