# Tax Credits Act 2002, Paragraph 3: Penalty proceedings before tribunal

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

(1) The Board may commence proceedings for a penalty under section 32(2)(a) before the tribunal.
(2) The person liable to the penalty shall be a party to the proceedings.
(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.