Part 8: Financial sanctions Section 147: Monetary penalties: procedural rights
This section sets out the procedure that the Treasury must follow when imposing, or intending to impose, a monetary penalty and provides for a review.
	Before imposing a monetary penalty, the Treasury must notify a person that they intend to do so, and their reasons why. The person suspected of breaching financial sanctions will be given an opportunity to make representations as to their conduct, which the Treasury must consider before making a final decision to impose a monetary penalty.
	A person upon whom a monetary penalty is imposed has the right to request a review of the decision by a Minister (in person). The Minister has the power to uphold the decision, change the amount of the monetary penalty, or cancel the decision. The outcome of a Ministerial review can be appealed (on any ground) to the Upper Tribunal. The Upper Tribunal may quash the outcome of the Minister's review and if it does so, may also quash the Treasury's decision to impose the penalty or uphold it but substitute a different amount to that determined by the Treasury or the Minister.