{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-3/paragraph-3.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "schedule/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 1 above.\n(1A) A person (“P”) may appeal to a valuation tribunal if aggrieved by the imposition on P of a penalty under regulations under section 14C, unless P agreed to the imposition of the penalty as an alternative to criminal proceedings being taken against P in respect of the act or omission to which the penalty relates.\n(2) A person may appeal to a valuation appeal committee the First-tier Tribunal for Scotland if he is aggrieved by the imposition on him of a penalty under paragraph 2 above.\n(3) Where a penalty is imposed on a person under paragraph 1 or 2 above, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under sub-paragraph (1) or (2) above against the imposition.\n(4) Where a penalty is imposed on a person (“P”) under regulations under section 14C, and P alleges that there is no power in the case concerned to impose a penalty of the amount imposed, P may appeal to a valuation tribunal under this sub-paragraph against the imposition.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 3(1A) inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 3(2) substituted (S.) (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(8) (with sch. 1 paras. 1-4, 13-20)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 3 para. 3(4) inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/schedule/3/paragraph/3",
    "retrieved_at": "2026-10-29T09:36:10.132114+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}