Version Superseded: 20/03/2014
Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Right to appeal against ... penalty is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Words in Sch. 36 para. 47 cross-heading omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 18(3)
47U.K.A person may appeal F2... against any of the following decisions of an officer of Revenue and Customs—
(a)a decision that a penalty is payable by that person under paragraph 39 [F3, 40 or 40A], or
(b)a decision as to the amount of such a penalty.
Textual Amendments
F2Words in Sch. 36 para. 47 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(13)
F3Words in Sch. 36 para. 47(a) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 18(2)
Modifications etc. (not altering text)
C1Sch. 36 paras. 44-49 applied (with modifications) (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 5(3) (with Sch. 49 para. 1)
Commencement Information
I1Sch. 36 para. 47 in force at 1.4.2009 by S.I. 2009/404, art. 2
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