# Local Government Finance Act 1992, Paragraph 3

Extent: E+W+S

(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.
(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.
(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.