Paragraph 162 Control of Cash (Penalties) Regulations 2007I1

Regulation 3 (power to impose penalties) is amended as follows.

For paragraph (2) substitute—

“(2)

Where the Commissioners decide to impose a penalty under this regulation, they must forthwith—

(a)

inform the person in writing of their decision to impose the penalty and its amount, of their reasons for imposing the penalty and of the right to appeal to the tribunal; and at the same time

(b)

offer the person a review under regulation 4A.”.