Finance (No. 2) Act 2017

[F1 29 (1) A person may appeal against any of the following decisions of an officer of Revenue and Customs— U.K.

(a) a decision that a penalty is payable by that person under paragraph 25 or 26, or

(b) a decision as to the amount of such a penalty.

(2) Notice of an appeal under this paragraph 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 28 was issued, and

(c) to HMRC.

(3) Notice of an appeal under this paragraph must state the grounds of appeal.

(4) On an appeal under sub-paragraph (1)(a) that is notified to the tribunal, the tribunal may confirm or cancel the decision.

(5) On an appeal under sub-paragraph (1)(b) that is notified to the tribunal, the tribunal may—

(a) confirm the decision, or

(b) substitute for the decision another decision that the officer of Revenue and Customs had power to make.]

Textual Amendments

F1 Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1