Section 99

DETERMINATION OF PENALTIES AND APPEALS

1  The provisions of this Schedule apply in relation to penalties under this Part of this Act.

DETERMINATION OF PENALTY BY OFFICER OF THE BOARD

Related Commentary  

2(1)  An officer of the Board authorised for the purposes of this paragraph may make a determination–

(a)imposing the penalty, and

(b)setting it at such amount as in the officer's opinion is correct or appropriate.

2(2)  Notice of the determination must be served on the person liable to the penalty.

2(3)  The notice must also state–

(a)the date on which the notice is issued, and

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