Paragraph 8 Taxes Management Act 1970 c. 9

For section 53^f1 there shall be substituted—

“Appeals against summary determination of penalties.

53

(1)

An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, against the summary determination by the Commissioners of any penalty pursuant to regulations under section 56B of this Act.

(2)

On any such appeal the court may either confirm or reverse the determination of the Commissioners or reduce or increase the sum determined.”.