17(1)A person may appeal against a decision of HMRC that a penalty is payable by the person.U.K.
(2)A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person.
Commencement Information
I1Sch. 25 para. 17 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)