Moved by
Baroness Chisholm of Owlpen
177: Clause 132, page 152, line 8, at end insert—
“(5A) If on a review under subsection (4) the Minister decides to uphold the Treasury’s decision to impose the penalty and its amount, or to uphold the Treasury’s decision to impose the penalty but to substitute a different amount, the person may appeal (on any ground) to the Upper Tribunal.
(5B) On an appeal under subsection (5A), the Upper Tribunal may quash the Minister’s decision and if it does so may—
(a) quash the Treasury’s decision to impose the penalty;
(b) uphold that decision but substitute a different amount for the amount determined by the Treasury (or, in a case where the Minister substituted a different amount, by the Minister).”