Full legislation
s.34
Appeal against surcharge
(1)
Any person aggrieved by any surcharge made against him under
section
32
shall have the right to appeal to the Chief Executive within a period
of 30 days (or such longer period as the Chief Executive after consultation with the
Financial Secretary may allow) after the date on which he is notified of the
surcharge.
(2)
The Chief Executive in his discretion, after making or causing to be made such
investigation as he may deem to be necessary, may confirm the surcharge or direct
that the person surcharged be released wholly or in part from the surcharge as may
appear to him to be fair and reasonable.