# Tax Credits Act 2002, Paragraph 4

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

(1) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under paragraph 2(1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(1A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.
(2) On any such appeal the Upper Tribunal may—
(a) if it appears that no penalty has been incurred, set the determination aside,
(b) if the amount determined appears to be appropriate, confirm the determination,
(c) if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the Upper Tribunal considers appropriate, or
(d) if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the Upper Tribunal considers appropriate.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.