35. Part 8B of the Principal Act is amended by the insertion of the following Chapter after Chapter 4:

“CHAPTER 4A

Daily payment penalty under section 139ZLA: appeal and confirmation

Daily payment penalty under section 139ZLA: appeal and confirmation

139ZZAA. (1) A person to whom a notice under section 139ZLA(6) is given may, within 28 days from the date on which the notice is received, appeal to the High Court against the decision to impose the daily payment penalty.

(2) Subsections (3) to (7) and (9) of section 139ZX apply for the purposes of an appeal under this section as they apply for the purposes of an appeal by the inquiry subject under that section subject to the following and any other necessary modifications:

(a) references to an administrative financial sanction are references to a daily payment penalty under section 139ZLA;

(b) references to the appropriate court are references to the High Court.

(3) Where the person to whom a notice under section 139ZLA(6) is given does not appeal in accordance with subsection (1) against the decision to impose a daily payment penalty, the Commission shall, as soon as is practicable after the expiration of the period referred to in subsection (1), and on notice to that person, make an application in a summary manner to the Circuit Court for confirmation of the decision.

(4) Section 139ZY(2) to (8) apply for the purposes of an application under subsection (3) subject to the following and any other necessary modifications:

(a) the reference to an administrative financial sanction is a reference to a daily payment penalty under section 139ZLA;

(b) references to an appeal under section 139ZX(1) are references to an appeal under subsection (1) of this section;

(c) references to section 139ZY(1) are references to subsection (3) of this section.”.