Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
36F1(1)The data-holder may appeal against a decision by an officer of Revenue and Customs—U.K.
(a)that a penalty is payable under paragraph 30, 31 or 32, or
(b)as to the amount of such a penalty.
[F2(2)But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable by virtue of paragraph 38.]
Textual Amendments
F1Sch. 23 para. 36(1): Sch. 24 para. 36 renumbered as Sch. 24 para. 36(1) (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)
F2Sch. 23 para. 36(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)