Prospective
47KPenalties under sections 47D to 47H: procedureE+W+S
(1)In this section “penalty” means a penalty under any of sections 47D to 47H.
(2)If the Secretary of State decides that a person is liable to a penalty, the Secretary of State must notify the person of the decision.
(3)A notification under subsection (2) must—
(a)state the Secretary of State’s reasons for deciding that the person is liable to the penalty;
(b)state the amount of the penalty;
(c)specify the date before which, and the manner in which, the penalty must be paid; and
(d)include an explanation of the steps that the person may take if he objects to the penalty.
(4)Where a person to whom a notification under subsection (2) is issued objects on the ground that—
(a)he is not liable to the imposition of a penalty, or
(b)the amount of the penalty is too high,
the person may give a notice of objection to the Secretary of State.
(5)A notice of objection must—
(a)be in writing;
(b)give the objector’s reasons; and
(c)be given before the end of the prescribed period.
(6)Where the Secretary of State receives a notice of objection to a penalty in accordance with this section, he shall consider it and—
(a)cancel the penalty;
(b)reduce the penalty; or
(c)determine to do neither of those things.
(7)Where the Secretary of State considers under subsection (6) a notice of objection under subsection (4), he shall—
(a)inform the objector of his decision before the end of the prescribed period or such longer period as he may agree with the objector; and
(b)if he reduces the penalty, notify the objector of the reduced amount.