15(1)[F1A person may] appeal against a decision of HMRC that a penalty is payable [F2by the person].U.K.
(2)[F1A person may] appeal against a decision of HMRC as to the amount of a penalty payable [F2by the person].
(3)[F1A person may] appeal against a decision of HMRC not to suspend a penalty payable [F2by the person].
(4)[F1A person may] appeal against a decision of HMRC setting conditions of suspension of a penalty payable [F2by the person].
Textual Amendments
F1Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(a); S.I. 2009/571, art. 2
F2Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(b); S.I. 2009/571, art. 2
Commencement Information
I1Sch. 24 para. 15 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)