xmlns:atom="http://www.w3.org/2005/Atom"

PART 3PENALTIES

Right to appeal in respect of penalties

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.