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The Donations to Charity (Gift Aid Declarations) Regulations 2016

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Right to appeal in respect of penalties

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15.—(1) A donor intermediary may appeal against a decision of HMRC that a penalty is payable under these Regulations.

(2) A donor intermediary may appeal against a decision of HMRC as to the amount of a penalty payable under these Regulations.

(3) A donor intermediary may appeal against a decision of HMRC not to suspend a penalty payable under these Regulations.

(4) A donor intermediary may appeal against a decision of HMRC setting conditions of suspension of a penalty under these Regulations.

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