Introduction Details of the Schedule Part 5: Penalties under this Schedule: Assessment etc
48.Paragraphs 29 and 30 provide machinery provisions for HMRC to assess penalties due under this Schedule.
49.Paragraph 31 provides a right of appeal against a decision to impose a penalty or against the amount of any penalty and describes the procedures for appealing.
50.Paragraph 32 describes the means by which collection of a penalty charged under this Schedule may be enforced.
51.Paragraphs 33 and 34 provide that a person is not liable to a penalty under this Schedule for anything in respect of which they have either been convicted of an offence, or are liable to a penalty under specified penalty enactments.
52.Paragraph 35 provides for penalty amounts in this Schedule to be re-valorised by means of a Treasury order if there has been a change in the value of money.