Version Superseded: 06/03/2015
Point in time view as at 01/01/2015.
Finance Act 2009, Paragraph 21 is up to date with all changes known to be in force on or before 03 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.
21(1)An appeal under paragraph 20 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b)in respect of any other matter expressly provided for by this Act.
Commencement Information
I1Sch. 55 para. 21 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I2Sch. 55 para. 21 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I3Sch. 55 para. 21 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2
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