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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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