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10(1)A person may appeal against a decision of HMRC that a penalty is payable by that person.U.K.
(2)Notice of an appeal must be given—
(a)in writing,
(b)before the end of the period of 30 days beginning with the date on which the notification under paragraph 9 was issued, and
(c)to HMRC.
(3)Notice of an appeal must state the grounds of appeal.
(4)On an appeal that is notified to the tribunal, the tribunal may confirm or cancel the decision.
(5)Subject to this paragraph and paragraph 11, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Schedule as they have effect in relation to an appeal against an assessment to income tax.