Clause 33 - Right to review of certain decisions
Finance Bill
11:15 am
Mr John Healey (Economic Secretary, HM Treasury; Wentworth, Labour)
The clause requires the commissioners to review any decision that there has been a breach of a legal obligation when the relevant business or individual so requests. That is an important provision.
For contraventions not involving evasion, the commissioners may decide not to assess a penalty, but may inform the business or individual concerned that future performance will be formally monitored for a specified period. The clause gives the business or individual the right to challenge the commissioners' contention that a contravention has occurred and, therefore, to challenge the decision formally to monitor performance. The right to require reconsideration by the commissioners also applies to any demand notice issued in respect of any liability to penalties under clauses 25 and 26.