Regulation 100C Penalty proceedings before Commissioners.
An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the Special Commissioners for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.
Proceedings under this section shall be by way of information in writing, made to the Special Commissioners, and upon summons issued by them to the defendant (or defender) to appear before them at a time and place stated in the summons; and they shall hear and decide each case in a summary way.
Any penalty determined by the Special Commissioners in proceedings under this section shall for all purposes be treated as if it were tax charged and due and payable.
An appeal against the determination of a penalty in proceedings under this section shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland—
by any party on a question of law, and
by the defendant (or, in Scotland, the defender) against the amount of the penalty.
On any such appeal the court may—
if it appears that no penalty has been incurred, set the determination aside,
if the amount determined appears to be appropriate, confirm the determination,
if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the court considers appropriate, or
if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the court considers appropriate.
“Penalty proceedings before court.
100D(1)Where in the opinion of the Board the liability of any person for a penalty arises by reason of the fraud of that or any other person, proceedings for the penalty may be instituted before the High Court or, in Scotland, the Court of Session as the Court of the Exchequer in Scotland.
(2)Proceedings under this section which are not instituted (in England, Wales or Northern Ireland) under the Crown Proceedings Act 1947 by and in the name of the Board as an authorised department for the purposes of that Act shall be instituted—
(a)in England and Wales, in the name of the Attorney General,
(b)in Scotland, in the name of the Lord Advocate, and
(c)in Northern Ireland, in the name of the Attorney General for Northern Ireland.
(3)Any proceedings under this section instituted in England and Wales shall be deemed to be civil proceedings by the Crown within the meaning of Part II of the Crown Proceedings Act 1947 and any such proceedings instituted in Northern Ireland shall be deemed to be civil proceedings within the meaning of that Part of that Act as for the time being in force in Northern Ireland.
(4)If in proceedings under this section the court does not find that fraud is proved but consider that the person concerned is nevertheless liable to a penalty, the court may determine a penalty notwithstanding that, but for the opinion of the Board as to fraud, the penalty would not have been a matter for the court.”.
For section 103 (as modified) there shall be substituted—
“Time limits for penalties.
103(1)Where the amount of a penalty is to be ascertained by reference to tax payable by a person, the penalty may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the Special Commissioners or a court—
(a)at any time within six years after the date on which the penalty was incurred, or
(b)at any later time within three years after the final determination of the amount of tax by reference to which the amount of the penalty is to be ascertained.
(3)A penalty under section 99 of this Act may be determined by an officer of the Board, or proceedings for such a penalty may be commenced before a court, at any time within twenty years after the date on which the penalty was incurred.
(4)A penalty to which neither subsection (1) nor subsection (3) above applies may be so determined, or proceedings for such a penalty may be commenced before the Special Commissioners or a court, at any time within six years after the date on which the penalty was incurred or began to be incurred.”.