Public Authorities (Fraud, Error and Recovery) Act 2025
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Change 1
61 Appeals
(1) A person may appeal against a penalty notice to the appropriate court. (2) An appeal may not be brought after the end of— (a) the period of 28 days beginning with the day after the day on which the person is given the penalty notice, or (b) such longer period (if any) as the appropriate court considers reasonable in all the circumstances. (3) On an appeal under subsection (1), the appropriate court may— (a) uphold the penalty notice, (b) revoke the penalty notice, or (c) amend the penalty notice. (4) Subsection (5) applies where— (a) an appeal is against a penalty notice under section 51 (penalty relating to fraud), and (b) court proceedings other than an appeal against a penalty notice have reached a final determination, on at least the balance of probabilities, that the person to whom the notice was given— (i) carried out or conspired to carry out, or (ii) in a case to which section 52 applies, consented to or connived in the act or omission which constituted, the fraud to which the penalty relates. (5) For the purposes of the appeal against a penalty notice, that final determination is determinative of the question whether the person carried out the fraud. (6) The Minister may by regulations make further provision about appeals against a penalty notice. (7) The regulations may, among other things, provide for appeals to be heard at the same time as proceedings mentioned in section 10(1)(a) (proceedings to recover a claimed amount). (8) Regulations under this section are subject to the negative procedure. (9) In this section, “the appropriate court” means— (a) the First-tier Tribunal, or (b) such other court or tribunal as may be specified in regulations under this section.
61 Appeals
(1) A person may appeal against a penalty notice to the appropriate court. (2) An appeal may not be brought after the end of— (a) the period of 28 days beginning with the day after the day on which the person is given the penalty notice, or (b) such longer period (if any) as the appropriate court considers reasonable in all the circumstances. (3) On an appeal under subsection (1), the appropriate court may— (a) uphold the penalty notice, (b) revoke the penalty notice, or (c) amend the penalty notice. (4) Subsection (5) applies where— (a) an appeal is against a penalty notice under section 51 (penalty relating to fraud), and (b) court proceedings other than an appeal against a penalty notice have reached a final determination, on at least the balance of probabilities, that the person to whom the notice was given— (i) carried out or conspired to carry out, or (ii) in a case to which section 52 applies, consented to or connived in the act or omission which constituted, the fraud to which the penalty relates. (5) For the purposes of the appeal against a penalty notice, that final determination is determinative of the question whether the person carried out the fraud. (6) The Minister may by regulations make further provision about appeals against a penalty notice. (7) The regulations may, among other things, provide for appeals to be heard at the same time as proceedings mentioned in section 10(1)(a) (proceedings to recover a claimed amount). (8) Regulations under this section are subject to the negative procedure. (9) In this section, “the appropriate court” means— (a) the First-tier Tribunal, or (b) such other court or tribunal as may be specified in regulations under this section.
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