Finance Bill - continued        House of Lords
SCHEDULE 6, CLIMATE CHANGE LEVY - continued

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  PART VIII
  EVASION, MISDECLARATION AND NEGLECT
 
Criminal offences: Evasion
     92. - (1) A person is guilty of an offence if he is knowingly concerned in, or in the taking of steps with a view to-
 
 
    (a) the fraudulent evasion by that person of any levy with which he is charged; or
 
    (b) the fraudulent evasion by any other person of any levy with which that other person is charged.
      (2) The references in sub-paragraph (1) to the evasion of levy include references to obtaining, in circumstances where there is no entitlement to it, either a tax credit or a repayment of levy.
 
      (3) A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))-
 
 
    (a) on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both;
 
    (b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.
      (4) In the case of any offence under this paragraph, where the statutory maximum is less than three times the sum of the amounts of levy which are shown to be amounts that were or were intended to be evaded, the penalty on summary conviction shall be the amount equal to three times that sum (instead of the statutory maximum).
 
      (5) For the purposes of sub-paragraph (4) the amounts of levy that were or were intended to be evaded shall be taken to include-
 
 
    (a) the amount of any tax credit, and
 
    (b) the amount of any repayment of levy,
       which was, or was intended to be, obtained in circumstances where there was no entitlement to it.
 
      (6) In determining for the purposes of sub-paragraph (4) how much levy (in addition to any amount falling within sub-paragraph (5)) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayment of levy to which he was, or would have been, entitled.
 
 
Criminal offences: Misstatements
     93. - (1) A person is guilty of an offence if, with the requisite intent and for purposes connected with the levy-
 
 
    (a) he produces or provides, or causes to be produced or provided, any document which is false in a material particular, or
 
    (b) he otherwise makes use of such a document;
       and in this sub-paragraph "the requisite intent" means the intent to deceive any person or to secure that a machine will respond to the document as if it were a true document.
 
      (2) A person is guilty of an offence if, in providing any information under any provision made by or under this Schedule-
 
 
    (a) he makes a statement which he knows to be false in a material particular; or
 
    (b) he recklessly makes a statement which is false in a material particular.
      (3) A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))-
 
 
    (a) on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both;
 
    (b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.
      (4) In the case of any offence under this paragraph, where-
 
 
    (a) the document referred to in sub-paragraph (1) is a return required under any provision made by or under this Schedule, or
 
    (b) the information referred to in sub-paragraph (2) is contained in or otherwise relevant to such a return,
       the amount of the penalty on summary conviction shall be whichever is the greater of the statutory maximum and the amount equal to three times the sum of the amounts (if any) by which the return understates any person's liability to levy.
 
      (5) In sub-paragraph (4) the reference to the amount by which any person's liability to levy is understated shall be taken to be equal to the sum of-
 
 
    (a) the amount (if any) by which his gross liability was understated; and
 
    (b) the amount (if any) by which any entitlements of his to tax credits and repayments of levy were overstated.
      (6) In sub-paragraph (5) "gross liability" means liability to levy before any deduction is made in respect of any entitlement to any tax credit or repayments of levy.
 
 
Criminal offences: Conduct involving evasions or misstatements
     94. - (1) A person is guilty of an offence under this paragraph if his conduct during any particular period must have involved the commission by him of one or more offences under the preceding provisions of this Part of this Schedule.
 
      (2) For the purposes of any proceedings for an offence under this paragraph it shall be immaterial whether the particulars of the offence or offences that must have been committed are known.
 
      (3) A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))-
 
 
    (a) on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both;
 
    (b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.
      (4) In the case of any offence under this paragraph, where the statutory maximum is less than three times the sum of the amounts of levy which are shown to be amounts that were or were intended to be evaded by the conduct in question, the penalty on summary conviction shall be the amount equal to three times that sum (instead of the statutory maximum).
 
      (5) For the purposes of sub-paragraph (4) the amounts of levy that were or were intended to be evaded by any conduct shall be taken to include-
 
 
    (a) the amount of any tax credit, and
 
    (b) the amount of any repayment of levy,
       which was, or was intended to be, obtained in circumstances where there was no entitlement to it.
 
      (6) In determining for the purposes of sub-paragraph (4) how much levy (in addition to any amount falling within sub-paragraph (5)) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of levy to which he was, or would have been, entitled.
 
 
Criminal offences: Preparations for evasion
     95. - (1) Where a person-
 
 
    (a) becomes a party to any agreement under or by means of which a supply of a taxable commodity is or is to be made, or
 
    (b) makes arrangements for any other person to become a party to such an agreement,
       he is guilty of an offence if he does so in the belief that levy chargeable on the supply will be evaded.
 
      (2) Subject to sub-paragraph (3), a person guilty of an offence under this paragraph shall be liable, on summary conviction, to a penalty of level 5 on the standard scale.
 
      (3) In the case of any offence under this paragraph, where level 5 on the standard scale is less than three times the sum of the amounts of levy which are shown to be amounts that were or were intended to be evaded in respect of the supply in question, the penalty shall be the amount equal to three times that sum (instead of level 5 on the standard scale).
 
      (4) For the purposes of sub-paragraph (3) the amounts of levy that were or were intended to be evaded shall be taken to include-
 
 
    (a) the amount of any tax credit, and
 
    (b) the amount of any repayment of levy,
       which was, or was intended to be, obtained in circumstances where there was no entitlement to it.
 
      (5) In determining for the purposes of sub-paragraph (3) how much levy (in addition to any amount falling within sub-paragraph (4)) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of levy to which he was, or would have been, entitled.
 
 
Offences under paragraphs 92 to 95: procedural matters
     96. Sections 145 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties and certain other matters) shall apply in relation to offences and penalties under paragraphs 92 to 95 as they apply in relation to offences and penalties under the customs and excise Acts.
 
 
Arrest for offences under paragraphs 92 to 94
     97. - (1) Where an authorised person has reasonable grounds for suspecting that a fraud offence has been committed he may arrest anyone whom he has reasonable grounds for suspecting to be guilty of the offence.
 
      (2) In this paragraph-
 
 
    "authorised person" means any person acting under the authority of the Commissioners; and
 
    "a fraud offence" means an offence under any of paragraphs 92 to 94.
 
Civil penalties: Evasion
     98. - (1) Subject to sub-paragraph (5), where-
 
 
    (a) any person engages in any conduct for the purpose of evading levy, and
 
    (b) that conduct involves dishonesty (whether or not it is such as to give rise to criminal liability),
       that person shall be liable to a penalty.
 
      (2) The amount of the penalty shall be-
 
 
    (a) equal to the amount of levy evaded, or (as the case may be) intended to be evaded, by the person's conduct if at the time of engaging in that conduct he was or was required to be registered for the purposes of the levy;
 
    (b) equal to twice that amount if at that time the person neither was nor was required to be registered for those purposes.
      (3) The references in sub-paragraph (1) to evading levy include references to obtaining, in circumstances where there is no entitlement to it, either-
 
 
    (a) a tax credit; or
 
    (b) a repayment of levy.
      (4) For the purposes of sub-paragraph (2) the amount of levy that was or was intended to be evaded by any conduct shall be taken to include-
 
 
    (a) the amount of any tax credit, and
 
    (b) the amount of any repayment of levy,
       which was, or was intended to be, obtained in circumstances where there was no entitlement to it.
 
      (5) In determining for the purposes of sub-paragraph (2) how much levy (in addition to any amount falling within sub-paragraph (4)) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of levy to which he was, or would have been, entitled.
 
      (6) Where, by reason of conduct falling within sub-paragraph (1), a person is convicted of an offence (whether under this Act or otherwise) that person shall not by reason of that conduct be liable also to a penalty under this paragraph.
 
 
Liability of directors etc. for penalties under paragraph 98
     99. - (1) Where it appears to the Commissioners-
 
 
    (a) that a body corporate is liable to a penalty under paragraph 98, and
 
    (b) that the conduct giving rise to that penalty is, in whole or in part, attributable to the dishonesty of a person who is, or at the material time was, a director or managing officer of the body corporate (a "named officer"),
       the Commissioners may serve a notice under this paragraph on the body corporate and on the named officer.
 
      (2) A notice under this paragraph shall state-
 
 
    (a) the amount of the penalty referred to in sub-paragraph (1)(a) ("the basic penalty"), and
 
    (b) that the Commissioners propose, in accordance with this paragraph, to recover from the named officer such portion of the basic penalty (which may be the whole of it) as is specified in the notice.
      (3) Where a notice is served under this paragraph, the portion of the basic penalty specified in the notice shall be recoverable from the named officer as if he were personally liable under paragraph 98 to a penalty which corresponds to that portion.
 
      (4) Where a notice is served under this paragraph-
 
 
    (a) the amount which may be assessed under Part IX of this Schedule as the amount due by way of penalty from the body corporate shall be only so much (if any) of the basic penalty as is not assessed on and notified to a named officer; and
 
    (b) the body corporate shall be treated as discharged from liability for so much of the basic penalty as is so assessed and notified.
      (5) Subject to the following provisions of this paragraph, the giving of a notice under this paragraph as such shall not be a decision which may be reviewed under paragraph 121.
 
      (6) Where a body corporate is assessed as mentioned in sub-paragraph (4)(a), the decisions of the Commissioners that may be reviewed in accordance with paragraph 121 shall include their decision-
 
 
    (a) as to the liability of the body corporate to a penalty, and
 
    (b) as to the amount of the basic penalty that is specified in the assessment;
       and paragraphs 122 and 123 shall apply accordingly.
 
      (7) Where an assessment is made on a named officer by virtue of this paragraph, the decisions which may be reviewed under paragraph 121 at the request of the named officer shall include-
 
 
    (a) the Commissioners' decisions in the case of the body corporate as to the matters mentioned in sub-paragraph (6)(a) and (b);
 
    (b) their decision that the conduct of the body corporate referred to in sub-paragraph (1)(b) is, in whole or in part, attributable to the dishonesty of the named officer; and
 
    (c) their decision as to the portion of the penalty which the Commissioners propose to recover from him;
       and paragraphs 122 and 123 shall apply accordingly.
 
      (8) In this paragraph a "managing officer", in relation to a body corporate, means-
 
 
    (a) any manager, secretary or other similar officer of the body corporate; or
 
    (b) any person purporting to act in any such capacity or as a director.
      (9) Where the affairs of a body corporate are managed by its members, this paragraph shall apply in relation to the conduct of a member in connection with his functions of management as if he were a director of the body corporate.
 
 
Civil penalties: Misdeclaration or neglect
     100. - (1) Subject to sub-paragraphs (3) to (5), where for an accounting period-
 
 
    (a) a return is made which understates a person's liability to levy or overstates his entitlement to any tax credit or repayment of levy, or
 
    (b) at the end of the period of 30 days beginning on the date of the making of any assessment which understates a person's liability to levy, that person has not taken all such steps as are reasonable to draw the understatement to the attention of the Commissioners,
       the person concerned shall be liable to a penalty equal to 5 per cent. of the amount of the understatement of liability or (as the case may be) overstatement of entitlement.
 
      (2) Where-
 
 
    (a) a return for an accounting period-
 
      (i) overstates or understates to any extent a person's liability to levy, or
 
      (ii) understates or overstates to any extent his entitlement to any tax credits or repayments of levy,
 
    and
 
    (b) that return is corrected-
 
      (i) in such circumstances as may be prescribed, and
 
      (ii) in accordance with such conditions as may be prescribed,
 
    by a return for a later accounting period which understates or overstates, to the corresponding extent, any liability or entitlement for the later period,
 
    it shall be assumed for the purposes of this paragraph that the statement made by each such return is a correct statement for the accounting period to which the return relates.
      (3) Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned provides the Commissioners with full information with respect to the inaccuracy concerned-
 
 
    (a) at a time when he has no reason to believe that enquiries are being made by the Commissioners into his affairs, so far as they relate to the levy; and
 
    (b) in such form and manner as may be prescribed by regulations made by the Commissioners or specified by them in accordance with any such regulations.
      (4) Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for his conduct.
 
      (5) Where, by reason of conduct falling within sub-paragraph (1)-
 
 
    (a) a person is convicted of an offence (whether under this Act or otherwise), or
 
    (b) a person is assessed to a penalty under paragraph 98,
       that person shall not by reason of that conduct be liable also to a penalty under this paragraph.
 
 
Civil penalties: Incorrect notifications etc.
     101. - (1) Where-
 
 
    (a) a person gives a notification for the purposes of paragraph 11 in relation to any supply (or supplies) of a taxable commodity (or taxable commodities), and
 
    (b) the notification is incorrect,
       the person shall be liable to a penalty.
 
      (2) Where-
 
 
    (a) a person gives, in relation to any supply (or supplies) of a taxable commodity (or taxable commodities) being made to him, to the supplier a certificate that the supply (or supplies) is (or are) to any extent-
 
      (i) for domestic or charity use,
 
      (ii) exempt under any of paragraphs 12, 13, 14, 18 and 21, or
 
      (iii) a half-rate supply (or half-rate supplies), and
 
    (b) the certificate is incorrect,
       the person shall be liable to a penalty.
 
      (3) The amount of the penalty to which a person is liable under sub-paragraph (1) or (2) shall be equal to 105 per cent. of the difference between-
 
 
    (a) the amount of levy (which may be nil) that would have been chargeable on the supply (or supplies) if the notification or certificate had been correct, and
 
    (b) the amount of levy actually chargeable.
      (4) The giving of a notification or certificate shall not give rise to a penalty under this paragraph if the person who gave it satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for his having given it.
 
      (5) Where by reason of giving a notification or certificate-
 
 
    (a) a person is convicted of an offence (whether under this Act or otherwise), or
 
    (b) a person is assessed to a penalty under paragraph 98,
       that person shall not by reason of the giving of the notification or certificate be liable also to a penalty under this paragraph.
 
 
Interpretation of Part VIII
     102. - (1) References in this Part of this Schedule to obtaining a tax credit are references to bringing an amount into account as a tax credit for the purposes of levy on the basis that that amount is an amount which may be so brought into account in accordance with tax credit regulations.
 
      (2) References in this Part of this Schedule to obtaining a repayment of levy are references to obtaining either-
 
 
    (a) the payment or repayment of any amount, or
 
    (b) the acknowledgement of a right to receive any amount,
       on the basis that that amount is the amount of a repayment of levy to which there is an entitlement.
 
  PART IX
  CIVIL PENALTIES
 
Preliminary
     103. - (1) In this Part of this Schedule "civil penalty" means any penalty liability to which-
 
 
    (a) is imposed by or under this Schedule, and
 
    (b) arises otherwise than in consequence of a person's conviction for a criminal offence.
      (2) In this Part of this Schedule-
 
 
    (a) references to a person's being liable to a civil penalty include references to his being a person from whom the whole or any part of a civil penalty is recoverable by virtue of paragraph 99; and
 
    (b) references, in relation to a person from whom the whole or any part of a civil penalty is so recoverable, to the penalty to which he is liable are references to so much of the penalty as is recoverable from him.
      (3) Any notification of an assessment under any provision of this Part of this Schedule to a person's representative shall be treated for the purposes of this Schedule as notification to the person in relation to whom the representative acts.
 
      (4) In this paragraph "representative", in relation to any person, means-
 
 
    (a) any of that person's personal representatives;
 
    (b) that person's trustee in bankruptcy or liquidator;
 
    (c) any person holding office as a receiver in relation to that person or any of his property;
 
    (d) that person's tax representative or any other person for the time being acting in a representative capacity in relation to that person.
      (5) In this paragraph "trustee in bankruptcy" includes, as respects Scotland-
 
 
    (a) an interim or permanent trustee (within the meaning of the Bankruptcy (Scotland) Act 1985); and
 
    (b) a trustee acting under a trust deed (within the meaning of that Act).
 
Reduction of penalties
     104. - (1) Where a person is liable to a civil penalty-
 
 
    (a) the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; but
 
    (b) on an appeal relating to any penalty reduced by the Commissioners, an appeal tribunal may cancel the whole or any part of the Commissioners' reduction.
      (2) In determining whether a civil penalty should be, or should have been, reduced under sub-paragraph (1), no account shall be taken of any of the following matters, that is to say-
 
 
    (a) the insufficiency of the funds available to any person for paying any levy due or for paying the amount of the penalty;
 
    (b) the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of levy;
 
    (c) the fact that the person liable to the penalty or a person acting on his behalf has acted in good faith.
 
Matters not amounting to reasonable excuse
     105. For the purposes of any provision made by or under this Schedule under which liability to a civil penalty does not arise in respect of conduct for which there is shown to be a reasonable excuse-
 
 
    (a) an insufficiency of funds available for paying any amount is not a reasonable excuse; and
 
    (b) where reliance has been placed on any other person to perform any task, neither the fact of that reliance nor any conduct of the person relied upon is a reasonable excuse.
 
Assessments to penalties etc.
     106. - (1) Where a person is liable to a civil penalty, the Commissioners may assess the amount due by way of penalty and notify it to him accordingly.
 
      (2) If, where an assessment has been notified to any person under sub-paragraph (1) or this sub-paragraph, it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and shall notify that person accordingly.
 
      (3) The fact that any conduct giving rise to a civil penalty may have ceased before an assessment is made under this paragraph shall not affect the power of the Commissioners to make such an assessment.
 
      (4) Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were levy due from him.
 
      (5) Sub-paragraph (4)-
 
 
    (a) shall not apply so as to require any interest to be payable on a penalty otherwise than in accordance with this Part of this Schedule; and
 
    (b) shall not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.
      (6) Subject to sub-paragraph (7), where a person-
 
 
    (a) is assessed under this paragraph to an amount due by way of a penalty, and
 
    (b) is also assessed under any one or more provisions of Part VII of this Schedule for an accounting period to which the conduct attracting the penalty is referable,
       the assessments may be combined and notified to him as one assessment.
 
      (7) A notice of a combined assessment under sub-paragraph (6) must separately identify the penalty being assessed.
 
      (8) The power to make an assessment under this paragraph is subject to paragraph 99(4).
 
 
Further assessments to daily penalties
     107. - (1) This paragraph applies where an assessment is made under paragraph 106 to an amount of a civil penalty to which any person is liable-
 
 
    (a) under paragraph 124(3) (failure to provide information); or
 
    (b) under paragraph 127(4) (failure to produce a document).
      (2) The notice of assessment shall specify a time, not later than the end of the day of the giving of the notice of assessment, to which the amount of any daily penalty is calculated.
 
      (3) For the purposes of sub-paragraph (2) "daily penalty" means-
 
 
    (a) in a case within sub-paragraph (1)(a), a penalty imposed by virtue of paragraph 124(3)(b); and
 
    (b) in a case within sub-paragraph (1)(b), a penalty imposed by virtue of paragraph 127(4)(b).
      (4) If further penalties accrue in respect of a continuing failure after that date to provide the information or, as the case may be, produce the document, a further assessment or further assessments may be made under paragraph 106 in respect of the amounts so accruing.
 
      (5) Where-
 
 
    (a) an assessment to a civil penalty is made specifying a date for the purposes of sub-paragraph (2), and
 
    (b) the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty,
       the failure shall be deemed for the purposes of any further liability to civil penalties to have been remedied on the specified date.
 
 
Time limits on penalty assessments
     108. - (1) Subject to sub-paragraphs (2) and (3), an assessment under paragraph 106 to a penalty shall not be made more than three years after the conduct to which the penalty relates.
 
      (2) Subject to sub-paragraph (3), if levy has been lost-
 
 
    (a) as a result of any conduct for which a person has been convicted of an offence involving fraud,
 
    (b) in circumstances giving rise to liability to a penalty under paragraph 55 (failure to notify of registrability etc.), or
 
    (c) as a result of conduct falling within paragraph 98(1) (evasion),
       an assessment may be made for any civil penalty relating to that conduct as if, in sub-paragraph (1), for "three years" there were substituted "twenty years".
 
      (3) Where, after a person's death, the Commissioners propose to assess an amount of a civil penalty due by reason of some conduct of the deceased-
 
 
    (a) the assessment shall not be made more than three years after the death; and
 
    (b) if the circumstances are as set out in sub-paragraph (2)-
 
      (i) the modification of sub-paragraph (1) contained in that sub-paragraph shall not apply; but
 
      (ii) any assessment which (applying that modification) could have been made immediately after the death may be made at any time within three years after it.
 
Penalty interest on unpaid penalties
     109. - (1) Subject to sub-paragraph (2), where the Commissioners make an assessment under paragraph 106 of any civil penalty to which a person is liable the amount of that penalty shall carry penalty interest for the period which-
 
 
    (a) begins with the day on which the assessment is notified to the person on whom the assessment is made; and
 
    (b) ends with the day before the day on which the assessed penalty is paid.
      (2) Where-
 
 
    (a) the Commissioners make an assessment under paragraph 106 of an amount of any civil penalty to which any person is liable,
 
    (b) they also specify a date for the purposes of this sub-paragraph, and
 
    (c) the amount of the penalty assessed is paid on or before that date,
       the amount paid before that date shall not carry penalty interest under this paragraph.
 
      (3) Penalty interest under this paragraph shall be compound interest calculated-
 
 
    (a) at the penalty rate, and
 
    (b) with monthly rests.
      (4) For this purpose the penalty rate is the rate found by-
 
 
    (a) taking the rate applicable under section 197 of the Finance Act 1996 for the purposes of paragraph 81(3); and
 
    (b) adding 10 percentage points to that rate.
      (5) Where a person is liable under this paragraph to pay any penalty interest, the Commissioners or, on appeal, an appeal tribunal may reduce the amount payable to such amount (including nil) as they think proper.
 
      (6) Subject to sub-paragraph (7), where the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct giving rise to the liability to pay penalty interest, that is a matter which (among other things) may be taken into account under sub-paragraph (5).
 
      (7) In determining whether there is a reasonable excuse for the purposes of sub-paragraph (6), no account shall be taken of any of the following matters, that is to say-
 
 
    (a) the insufficiency of the funds available to any person for paying any levy or penalty due or for paying the amount of the interest;
 
    (b) the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of levy;
 
    (c) the fact that the person liable to pay the interest or a person acting on his behalf has acted in good faith.
      (8) In the case of interest reduced by the Commissioners under sub-paragraph (5), an appeal tribunal, on an appeal relating to the interest, may cancel the whole or any part of the reduction made by the Commissioners.
 
 
Supplemental provisions about interest
     110. - (1) Interest under paragraph 109 shall be paid without any deduction of income tax.
 
      (2) Sub-paragraph (3) applies where-
 
 
    (a) an amount carries interest under paragraph 109 (or would do so apart from that sub-paragraph); and
 
    (b) all or part of the amount turns out not to be due.
      (3) In such a case-
 
 
    (a) the amount or part that turns out not to be due shall not carry interest under paragraph 109 and shall be treated as never having done so; and
 
    (b) all such adjustments as are reasonable shall be made, including (subject to paragraphs 64 to 76) adjustments by way of repayment.
 
Assessments to penalty interest on unpaid penalties
     111. - (1) Where a person is liable for interest under paragraph 109, the Commissioners may assess the amount due by way of interest and notify it to him accordingly.
 
      (2) If, where an assessment has been notified to any person under sub-paragraph (1) or this sub-paragraph, it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and notify that person accordingly.
 
      (3) Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were levy due from him.
 
      (4) Sub-paragraph (3)-
 
 
    (a) shall not apply so as to require any interest to be payable on interest (except in so far as it falls to be compounded in accordance with paragraph 109(3)); and
 
    (b) shall not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.
      (5) Paragraph 108 shall apply in relation to assessments under this paragraph as if any assessment to interest on a penalty were an assessment under paragraph 106 to the penalty in question.
 
      (6) Subject to sub-paragraph (7), where a person-
 
 
    (a) is assessed under this paragraph to an amount due by way of any interest on a penalty, and
 
    (b) is also assessed under any one or more provisions of Part VII of this Schedule for the accounting period to which the conduct attracting the penalty is referable,
       the assessments may be combined and notified to him as one assessment.
 
      (7) A notice of a combined assessment under sub-paragraph (6) must separately identify the interest being assessed.
 
 
Further assessments to interest on penalties
     112. - (1) Where an assessment is made under paragraph 111 to an amount of penalty interest under paragraph 109-
 
 
    (a) the notice of assessment shall specify a date, not later than the date of the notice of assessment, to which the amount of interest which is assessed is calculated; and
 
    (b) if the interest continues to accrue after that date, a further assessment or further assessments may be made under paragraph 111 in respect of the amounts so accruing.
      (2) Where-
 
 
    (a) an assessment to penalty interest is made specifying a date for the purposes of sub-paragraph (1)(a), and
 
    (b) within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the interest, the amount on which the interest is payable is paid,
       that amount shall be deemed for the purposes of any further liability to interest to have been paid on the specified date.
 
 
Up-rating of amounts of penalties
     113. - (1) If it appears to the Treasury that there has been a change in the value of money since the time when the amount of a civil penalty provided for by this Schedule was fixed, they may by regulations substitute, for the amount for the time being specified as the amount of that penalty, such other sum as appears to them to be justified by the change.
 
      (2) In sub-paragraph (1) the reference to the time when the amount of a civil penalty was fixed is a reference-
 
 
    (a) in the case of a penalty which has not previously been modified under that sub-paragraph, to the time of the passing of this Act; and
 
    (b) in any other case, to the time of the making of the regulations under that sub-paragraph that made the most recent modification of the amount of that penalty.
      (3) Regulations under sub-paragraph (1) shall not apply to the penalty for any conduct before the coming into force of the regulations.
 
  PART X
  NON-RESIDENTS, GROUPS AND OTHER SPECIAL CASES
 
Non-resident taxpayers: appointment of tax representatives
     114. - (1) The Commissioners may by regulations make provision for securing that every non-resident taxpayer has a person resident in the United Kingdom to act as his tax representative for the purposes of the levy.
 
      (2) Regulations under this paragraph may, in particular, contain any or all of the following-
 
 
    (a) provision requiring notification to be given to the Commissioners where a person becomes a non-resident taxpayer;
 
    (b) provision requiring the appointment of tax representatives by non-resident taxpayers;
 
    (c) provision for the appointment of a person as a tax representative to take effect only where the person appointed is approved by the Commissioners;
 
    (d) provision authorising the Commissioners to give a direction requiring the replacement of a tax representative;
 
    (e) provision authorising the Commissioners to give a direction requiring a person specified in the direction to be treated as the appointed tax representative of a non-resident taxpayer so specified;
 
    (f) provision about the circumstances in which a person ceases to be a tax representative and about the withdrawal by the Commissioners of their approval of a tax representative;
 
    (g) provision enabling a tax representative to act on behalf of the person for whom he is the tax representative through an agent of the representative;
 
    (h) provision for the purposes of any provision made by virtue of paragraphs (a) to (g) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to the Commissioners;
 
    (i) provision as to the time at which things done under or for the purposes of the regulations are to take effect.
      (3) Subject to sub-paragraph (4), a person who-
 
 
    (a) becomes subject, in accordance with any regulations under this paragraph, to an obligation to request the Commissioners' approval for any person's appointment as his tax representative, but
 
    (b) fails (with or without making the appointment) to make the request as required by the regulations,
       shall be liable to a penalty of £10,000.
 
      (4) A failure such as is mentioned in sub-paragraph (3) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the failure.
 
 
Effect of appointment of tax representatives
     115. - (1) The tax representative of a non-resident taxpayer shall be entitled to act on the non-resident taxpayer's behalf for the purposes of any provision made by or under this Schedule.
 
      (2) The tax representative of a non-resident taxpayer shall be under a duty, except to such extent as the Commissioners by regulations otherwise provide, to secure the non-resident taxpayer's compliance with, and discharge of, the obligations and liabilities to which the non-resident taxpayer is subject by virtue of any provision made by or under this Schedule (including obligations and liabilities arising or incurred before he became the non-resident taxpayer's tax representative).
 
      (3) A person who is or has been the tax representative of a non-resident taxpayer shall be personally liable-
 
 
    (a) in respect of any failure while he is or was the non-resident taxpayer's tax representative to secure compliance with, or the discharge of, any obligation or liability to which sub-paragraph (2) applies, and
 
    (b) in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer's behalf,
       as if the obligations and liabilities to which sub-paragraph (2) applies were imposed jointly and severally on the tax representative and the non-resident taxpayer.
 
      (4) A tax representative shall not be liable by virtue of this paragraph to be registered for the purposes of the levy; but the Commissioners may by regulations-
 
 
    (a) require the names of tax representatives to be registered against the names of the non-resident taxpayers of whom they are the representatives;
 
    (b) make provision for the deletion of the names so registered of persons who cease to be tax representatives.
      (5) A tax representative shall not by virtue of this paragraph be guilty of any offence except in so far as-
 
 
    (a) he has consented to, or connived in, the commission of the offence by the non-resident taxpayer;
 
    (b) the commission of the offence by the non-resident taxpayer is attributable to any neglect on the part of the tax representative; or
 
    (c) the offence consists in a contravention by the tax representative of an obligation which, by virtue of this paragraph, is imposed both on the tax representative and on the non-resident taxpayer.
 
Groups of companies etc.
     116. - (1) The Commissioners may make provision by regulations for two or more bodies corporate to be treated as members of a group for the purposes of the Schedule.
 
      (2) Regulations under sub-paragraph (1) may, in particular, make provision for or about-
 
 
    (a) eligibility for group treatment;
 
    (b) representative members of groups;
 
    (c) applications for, or the variation or ending of, group treatment;
 
    (d) the decisions to be made on applications;
 
    (e) the variation or ending of group treatment by notice given by the Commissioners otherwise than on an application;
 
    (f) treating a member of a group as charged with levy that would otherwise be levy with which another member of the group would be charged;
 
    (g) the members of a group liable for levy, or amounts recoverable as levy, due from a member of a group.
      (3) The provision mentioned in sub-paragraph (2)(c) includes provision-
 
 
    (a) about the time within which applications are to be made,
 
    (b) for authorising the Commissioners to extend such time, and
 
    (c) for applications that seek group treatment, or its variation or ending, with effect from a time before they are made.
      (4) The provision mentioned in sub-paragraph (2)(e) includes provision for a notice to have effect from a time before it is given.
 
      (5) Regulations under sub-paragraph (1) may make provision for imposing requirements on a body corporate to notify the Commissioners of prescribed matters relating to group treatment.
 
      (6) A body corporate which fails to comply with any such requirement imposed by such regulations shall be liable to a penalty of £250.
 
 
Partnerships and other unincorporated bodies
     117. - (1) The Commissioners may by regulations make provision for determining by what persons anything required to be done under this Schedule is to be done where, apart from those regulations, that requirement would fall on-
 
 
    (a) persons carrying on business in partnership; or
 
    (b) persons carrying on business together as an unincorporated body;
       but any regulations under this sub-paragraph must be construed subject to the following provisions of this paragraph.
 
      (2) In determining for the purposes of this Schedule who at any time is the person accountable for any levy in a case where, apart from this sub-paragraph, the persons accountable are persons carrying on any business-
 
 
    (a) in partnership, or
 
    (b) as an unincorporated body,
       the firm or body shall be treated, for the purposes of that determination (and notwithstanding any changes from time to time in the members of the firm or body), as the same person and as separate from its members.
 
      (3) Without prejudice to section 36 of the Partnership Act 1890 (rights of persons dealing with firm against apparent members of firm), where-
 
 
    (a) persons have been carrying on in partnership any business in the course or furtherance of which there has been done any thing that resulted in the firm becoming liable to account for any levy, and
 
    (b) a person ceases to be a member of the firm,
       that person shall be regarded for the purposes of this Schedule (including sub-paragraph (7) below) as continuing to be a partner until the date on which the change in the partnership is notified to the Commissioners.
 
      (4) Where a person ceases to be a member of a firm during an accounting period (or is treated as so ceasing by virtue of sub-paragraph (3)) any notice, whether of assessment or otherwise, which-
 
 
    (a) is served on the firm under or for the purposes of any provision made by or under this Schedule, and
 
    (b) relates to, or to any matter arising in, that period or any earlier period during the whole or part of which he was a member of the firm,
       shall be treated as served also on him.
 
      (5) Without prejudice to section 16 of the Partnership Act 1890 (notice to acting partner to be notice to the firm), any notice, whether of assessment or otherwise, which-
 
 
    (a) is addressed to a firm by the name in which it is registered, and
 
    (b) is served in accordance with this Schedule,
       shall be treated for the purposes of this Schedule as served on the firm and, accordingly, where sub-paragraph (4) applies, as served also on the former partner.
 
      (6) Subject to sub-paragraph (7), nothing in this paragraph shall affect the extent to which, under section 9 of the Partnership Act 1890 (liability of partners for debts of the firm), a partner is liable for levy owed by the firm.
 
      (7) Where a person is a partner in a firm during part only of an accounting period, his personal liability for levy incurred by the firm in respect of taxable supplies made in that period shall include, but shall not exceed, such proportion of the firm's liability as may be just and reasonable in the circumstances.
 
 
Death and incapacity
     118. - (1) The Commissioners may, in accordance with sub-paragraph (2), by regulations make provision for the purposes of the levy in relation to cases where a person carries on a business of an individual who has died or become incapacitated.
 
      (2) The provisions that may be contained in regulations under this paragraph are-
 
 
    (a) provision requiring the person who is carrying on the business to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;
 
    (b) provision allowing that person to be treated for a limited time as if he and the person who has died or become incapacitated were the same person; and
 
    (c) such other provision as the Commissioners think fit for securing continuity in the application of this Schedule where a person is so treated.
 
Transfer of a business as a going concern
     119. - (1) The Commissioners may by regulations make provision for securing continuity in the application of this Schedule in cases where any business carried on by a person is transferred to another person as a going concern.
 
      (2) Regulations under this paragraph may, in particular, include any or all of the following-
 
 
    (a) provision requiring the transferor to inform the Commissioners of the transfer;
 
    (b) provision for liabilities and duties under this Schedule of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;
 
    (c) provision for any right of either of them to a tax credit or repayment of levy to be satisfied by allowing the credit or making the repayment to the other;
 
    (d) provision as to the preservation of any records or accounts relating to the business which, by virtue of any regulations under paragraph 125, are required to be preserved for any period after the transfer.
      (3) Regulations under this paragraph may provide that no such provision as is mentioned in paragraph (b) or (c) of sub-paragraph (2) shall have effect in relation to any transferor and transferee unless an application for the purpose has been made by them under the regulations.
 
 
Insolvency etc.
     120. - (1) The Commissioners may by regulations make provision in accordance with the following provisions of this paragraph for the application of this Schedule in cases in which an insolvency procedure is applied to a person or to a deceased individual's estate.
 
  In this paragraph "the relevant person" means the person to whom, or the deceased individual to whose estate, the insolvency procedure is applied.
 
      (2) The provision that may be contained in regulations under this paragraph may include any or all of the following-
 
 
    (a) provision requiring any such person as may be prescribed to give notification to the Commissioners, in the prescribed manner, of the prescribed particulars of any relevant matter;
 
    (b) provision requiring a person to be treated, to the prescribed extent, as if he were the same person as the relevant person for the purposes of this Schedule or such of its provisions as may be prescribed; and
 
    (c) provision for securing continuity in the application of any of the provisions of this Schedule where, by virtue of any regulations under this paragraph, any person is treated as if he were the same person as the relevant person.
      (3) In sub-paragraph (2) "relevant matter", in relation to a case in which an insolvency procedure is applied to any person or to any deceased individual's estate, means-
 
 
    (a) the application of that procedure to that person or estate;
 
    (b) the appointment of any person for the purposes of the application of that procedure;
 
    (c) any other matter relating to-
 
      (i) the application of that procedure to the person to whom, or the estate to which, it is applied;
 
      (ii) the holding of an appointment made for the purposes of that procedure; or
 
      (iii) the exercise or discharge of any powers or duties conferred or imposed on any person by virtue of such an appointment.
      (4) Regulations made by virtue of sub-paragraph (2)(b) may include provision for a person to cease to be treated as if he were the same person as the relevant person on the occurrence of such an event as may be prescribed.
 
      (5) Regulations under this paragraph prescribing the manner in which any notification is to be given to the Commissioners may require it to be given in such manner and to contain such particulars as may be specified in a general notice published by the Commissioners in accordance with the regulations.
 
      (6) Regulations under this paragraph may provide that the extent to which, and the purposes for which, a person is to be treated under the regulations as if he were the same person as the relevant person may be determined by reference to a notice given in accordance with the regulations to the person so treated.
 
      (7) For the purposes of this paragraph, an insolvency procedure is applied to a person if-
 
 
    (a) a bankruptcy order, winding-up order or administration order is made in relation to that person or a partnership of which he is a member;
 
    (b) an award of sequestration is made on that person's estate or on the estate of a partnership of which he is a member;
 
    (c) that person is put into administrative receivership;
 
    (d) that person passes a resolution for voluntary winding up;
 
    (e) any voluntary arrangement approved in accordance with-
 
      (i) Part I or VIII of the Insolvency Act 1986, or
 
      (ii) Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989,
 
    comes into force in relation to that person or a partnership of which that person is a member;
 
    (f) a deed of arrangement registered in accordance with-
 
      (i) the Deeds of Arrangement Act 1914, or
 
      (ii) Chapter I of Part VIII of that Order,
 
    takes effect in relation to that person;
 
    (g) a person is appointed as the receiver or manager of some or all of that person's property, or of income arising from some or all of his property;
 
    (h) a person is appointed as the interim receiver of some or all of that person's property under section 286 of the Insolvency Act 1986 or Article 259 of the Insolvency (Northern Ireland) Order 1989;
 
    (i) a person is appointed as the provisional liquidator in relation to that person under section 135 of that Act or Article 115 of that Order;
 
    (j) an interim order is made under Part VIII of that Act, or Chapter II of Part VIII of that Order, in relation to that person; or
 
    (k) that person's estate, or the estate of a partnership of which that person is a member, becomes vested in any other person as that person's, or the partnership's, trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985).
      (8) For the purposes of this paragraph, an insolvency procedure is applied to a deceased individual's estate if-
 
 
    (a) a bankruptcy order, or an order by some other name but corresponding to a bankruptcy order, is made after the individual's death in relation to his estate under provisions of-
 
      (i) the Insolvency Act 1986, or
 
      (ii) the Insolvency (Northern Ireland) Order 1989,
 
    as applied to the administration of the insolvent estates of deceased individuals; or
 
    (b) an award of sequestration is made on the individual's estate after the individual's death.
      (9) In sub-paragraph (7)-
 
 
    (a) "administration order" means an administration order under section 8 of the Insolvency Act 1986 or Article 21 of the Insolvency (Northern Ireland) Order 1989;
 
    (b) references to a member of a partnership include references to any person who is liable as a partner under section 14 of the Partnership Act 1890 (persons liable by "holding out").
  PART XI
  REVIEW AND APPEAL
 
Review of Commissioners' decisions
     121. - (1) This paragraph applies to a decision of the Commissioners with respect to any of the following matters-
 
 
    (a) whether or not a person is charged in any case with an amount of levy;
 
    (b) the amount of levy charged in any case and the time when the charge is to be taken as having arisen;
 
    (c) the registration of any person for the purposes of the levy or the cancellation of any registration;
 
    (d) the person liable to pay the levy charged in any case, the amount of a person's liability to levy and the time by which he is required to pay an amount of levy;
 
    (e) whether to prepare a special utility scheme for a utility;
 
    (f) the imposition of a requirement on any person to give security, or further security, under paragraph 139 and the amount and manner of providing any security required under that paragraph;
 
    (g) whether or not liability to a penalty or to interest on any amount arises in any person's case under any provision made by or under this Schedule, and the amount of any such liability;
 
    (h) any matter the decision as to which is reviewable under this paragraph of this Part of this Schedule in accordance with paragraph 99(6) or (7);
 
    (i) the extent of any person's entitlement to any tax credit or to a repayment in respect of a tax credit and the extent of any liability of the Commissioners under this Schedule to pay interest on any amount;
 
    (j) whether or not any person is required to have a tax representative by virtue of any regulations under paragraph 114;
 
    (k) the giving, withdrawal or variation, for the purposes of any such regulations, of any approval or direction with respect to the person who is to act as another's tax representative;
 
    (l) the giving, withdrawal or variation of a utility direction under paragraph 151(1);
 
    (m) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group, the times at which a body corporate is to be so treated and the body corporate which is, in relation to any time, to be the representative member for a group;
 
    (n) any matter not falling within the preceding paragraphs the decision with respect to which is contained in-
 
      (i) an assessment under paragraph 78 or 79 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under paragraph 41 has been made, or
 
      (ii) an assessment under any provision of this Schedule other than paragraph 78 or 79.
      (2) Any person who is or will be affected by any decision to which this paragraph applies may by notice in writing to the Commissioners require them to review the decision.
 
      (3) The Commissioners shall not be required under this paragraph to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of an assessment containing or giving effect to the decision, was first given to the person requiring the review.
 
      (4) For the purposes of sub-paragraph (3) it shall be the duty of the Commissioners to give written notification of any decision to which this paragraph applies to any person who-
 
 
    (a) requests such a notification;
 
    (b) has not previously been given written notification of that decision; and
 
    (c) if given such a notification, will be entitled to require a review of the decision under this paragraph.
      (5) A person shall be entitled to give a notice under this paragraph requiring a decision to be reviewed for a second or subsequent time only if-
 
 
    (a) the grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; and
 
    (b) he does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except in so far as they are relevant to any issue to which the facts or matters not previously considered relate.
      (6) Where the Commissioners are required by a notice under this paragraph to review any decision, it shall be their duty to do so.
 
      (7) On a review under this paragraph the Commissioners may (subject to sub-paragraph (9)) withdraw, vary or confirm the decision reviewed.
 
      (8) Where-
 
 
    (a) it is the duty under this paragraph of the Commissioners to review any decision, and
 
    (b) they do not, within the period of forty-five days beginning with the day on which the review was required, give notice to the person requiring it of their determination on the review,
       they shall be deemed to have confirmed the decision.
 
      (9) Where the Commissioners decide, on a review under this paragraph, that a liability to a penalty or to an amount of interest arises, they shall not be entitled to modify the amount payable in respect of that liability except-
 
 
    (a) in exercise of a power conferred by paragraph 104(1) (penalties) or paragraph 70(6), 86(3) or 109(5) (penalty interest); or
 
    (b) for the purpose of making the amount payable conform to the amount of the liability imposed by this Schedule.
      (10) This paragraph has effect subject to paragraph 99(5).
 
 
Appeals against reviewed decisions
     122. - (1) Subject to the following provisions of this paragraph, an appeal shall lie to an appeal tribunal with respect to any of the following decisions-
 
 
    (a) any decision by the Commissioners on a review under paragraph 121 (including a deemed confirmation under paragraph 121(8));
 
    (b) any decision by the Commissioners on any such review of a decision referred to in paragraph 121(1) as the Commissioners have agreed to undertake in consequence of a request made after the end of the period mentioned in paragraph 121(3).
      (2) Where an appeal under this paragraph relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, that appeal shall not be entertained unless-
 
 
    (a) the amount which the Commissioners have determined to be due has been paid or deposited with them; or
 
    (b) on being satisfied that the appellant would otherwise suffer hardship-
 
      (i) the Commissioners agree, or
 
      (ii) the appeal tribunal decide,
 
    that it should be entertained notwithstanding that that amount has not been so paid or deposited.
      (3) On an appeal under this paragraph relating to a penalty under paragraph 98 (evasion), the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.
 
 
Determinations on appeal
     123. - (1) Where, on an appeal under paragraph 122-
 
 
    (a) it is found that an assessment of the appellant made, confirmed or treated as confirmed by the Commissioners on a review under paragraph 121 ("the original assessment") is an assessment for an amount that is less than it ought to have been, and
 
    (b) the appeal tribunal give a direction specifying the correct amount,
       the assessment shall have effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Schedule to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.
 
      (2) On an appeal under paragraph 122, the powers of the appeal tribunal in relation to any decision of the Commissioners shall include a power, where the tribunal allow an appeal on the ground that the Commissioners could not reasonably have arrived at the decision, either-
 
 
    (a) to direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct; or
 
    (b) to require the Commissioners to conduct, in accordance with the directions of the tribunal, a further review of the original decision.
      (3) Where, on an appeal under paragraph 122, the appeal tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal shall not give any direction for the modification of the amount payable in respect of that liability except-
 
 
    (a) in exercise of a power conferred on the tribunal by paragraph 104(1) (penalties) or paragraph 70(6) or (9), 86(3) or (6) or 109(5) or (8) (penalty interest); or
 
    (b) for the purpose of making the amount payable conform to the amount of the liability imposed by this Schedule.
      (4) Where, on an appeal under paragraph 122, it is found that the whole or part of any amount paid or deposited in pursuance of paragraph 122(2) is not due, so much of that amount as is found not to be due shall be repaid with interest at such rate as the appeal tribunal may determine.
 
      (5) Where, on an appeal under paragraph 122, it is found that the whole or part of any amount due to the appellant by way of any repayment in respect of a tax credit has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at such rate as the appeal tribunal may determine.
 
      (6) Where-
 
 
    (a) an appeal under paragraph 122 has been entertained notwithstanding that an amount determined by the Commissioners to be payable as levy has not been paid or deposited, and
 
    (b) it is found on the appeal that that amount is due,
       the appeal tribunal may, if they think fit, direct that that amount shall be paid with interest at such rate as may be specified in the direction.
 
      (7) Sections 85 and 87 of the Value Added Tax Act 1994 (settling of appeals by agreement and enforcement of certain decisions of tribunal) shall have effect as if-
 
 
    (a) the references to section 83 of that Act included references to paragraph 122; and
 
    (b) the references to value added tax included references to levy.
 
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