# Social Security Administration Act 1992, Paragraph 2

Extent: E+W+S+N.I.

(1) A person on whom a penalty is imposed under paragraph 1 may appeal to the First-tier Tribunal against the determination imposing it.
(2) On an appeal under sub-paragraph (1), the First-tier Tribunal may—
(a) set the determination aside,
(b) confirm the determination,
(c) reduce the amount of the penalty, or
(d) increase the amount of it (but not so as to exceed the amount of the grant).
(3) An appeal lies to the Upper Tribunal otherwise than on a point of law from a decision of the First-tier Tribunal under sub-paragraph (2) (unless the decision is set aside under section 9 of the Tribunals, Courts and Enforcement Act 2007).
(3A) For an appeal on a point of law, see section 11 of that Act.
(3B) An appeal may be brought under sub-paragraph (3) only if, on an application made by the person concerned, the First-tier Tribunal or the Upper Tribunal has given its permission for the appeal to be brought.
(4) On an appeal under sub-paragraph (3), the Upper Tribunal has a similar jurisdiction to that conferred on the First-tier Tribunal by sub-paragraph (2).
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The Commissioners for Her Majesty's Revenue and Customs may by regulations apply provision contained in the Social Security Act 1998 in relation to an appeal under this paragraph (with such modifications as are prescribed).

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Source: https://www.legislation.gov.uk/ukpga/1992/5/schedule/3A/paragraph/2 (the official version)
Page: https://openlegislation.uk/social-security-administration-act-1992/schedule-3A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.