SCHEDULE 16 Penalties

SCHEDULE 16 Penalties

Section 155

Meaning of “penalty”

1

In this Schedule, “penalty” means a penalty imposed by a penalty notice.

Notice of intent to impose penalty

2

(1)     Before giving a person a penalty notice, the Commissioner must, by written notice (a “notice of intent”) inform the person that the Commissioner intends to give a penalty notice.

(2)     The Commissioner may not give a penalty notice to a person in reliance on a notice of intent after the end of the period of 6 months beginning when the notice of intent is given, subject to sub-paragraph (3).

(3)     The period for giving a penalty notice to a person may be extended by agreement between the Commissioner and the person.

Contents of notice of intent

3

(1)     A notice of intent must contain the following information—

(a)     the name and address of the person to whom the Commissioner proposes to give a penalty notice;

(b)     the reasons why the Commissioner proposes to give a penalty notice (see sub-paragraph (2));

(c)     an indication of the amount of the penalty the Commissioner proposes to impose, including any aggravating or mitigating factors that the Commissioner proposes to take into

Powered by Lexis+®

Popular documents