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Commentary

V21.166 Civil penalties—further provisions

Part V21 Climate change levy

Preliminary

In this context1, 'civil penalty' means any penalty liability to which is imposed under the CCL rules, and arises otherwise than as a consequence of a person's conviction for a criminal offence2. Also, references to a person's being liable to a civil penalty include references to his being a named officer of a company liable to a civil penalty for evasion and as such being a person from whom the whole or any part of a civil penalty is recoverable3, and 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 him4.

Any notification of an assessment under any provision relating to civil penalties to a person's representative is treated as notification to the person in relation to whom the representative acts5. A 'representative', in relation to any person, means6:

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