Commentary on Sections Schedule 3: Civil penalty for failing to make application when required by registration officer
100.Schedule 3 inserts a new Schedule ZA1 into the 1983 Act about civil penalties. Paragraph 2 of the new Schedule states that the amount of the civil penalty is to be specified in regulations.
101.Paragraphs 3 and 4 provide for the procedure for imposing a civil penalty to be set out in regulations, which may specify steps that a registration officer must take before imposing a civil penalty. The regulations must require a registration officer who issues a civil penalty to a person to give the person a written notice specifying the amount of the penalty, the reasons for imposing it, and how and when it must be paid.
102.Paragraph 5 provides that regulations may give a person who has been issued a civil penalty a right to request a review of the decision, and a right of appeal against the decision to the First-tier Tribunal. These regulations may in particular set out the grounds for a review or appeal, the time in which a person can request a review or appeal, require a person to request a review before an appeal, and make further provision about reviews and appeals, including the procedure for a review.
103.Paragraph 6 enables regulations to specify circumstances in which a civil penalty may not be imposed, or where a civil penalty once issued can be cancelled.
104.Paragraphs 8 to 11 deal with the recovery of civil penalties and late payments. Regulations may allow interest to be charged on a civil penalty that is paid late, and allow an additional penalty to be imposed for the late payment of a civil penalty. Civil penalties are to be paid into the Consolidated Fund.