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Finance Act 2016

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Changes over time for: Paragraph 12

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Changes to legislation:

Finance Act 2016, Paragraph 12 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

12U.K.A person may appeal against—

(a)a decision of HMRC that a penalty under paragraph 1 is payable by that person, or

(b)a decision of HMRC as to the amount of a penalty under paragraph 1 payable by the person.

Commencement Information

I1Sch. 20 para. 12 in force at 1.1.2017 by S.I. 2016/1249, reg. 2

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