Textual Amendments
F1Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
Modifications etc. (not altering text)
C1Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
Textual Amendments
F2Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
(1)A person may appeal against a decision of HMRC that the person is liable for a penalty under section 421JC or 421JD.
(2)A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person under section 421JC or 421JD.
(3)Notice of appeal must be given to HMRC no later than 30 days after the date on which the notice under section 421JE(2) is given to the person.
(4)On an appeal under subsection (1) which is notified to the tribunal, the tribunal may affirm or cancel the decision.
(5)On an appeal under subsection (2) which is notified to the tribunal, the tribunal may—
(a)affirm the amount of the penalty decided, or
(b)substitute another amount for that amount.
(6)Subject to this section and section 421JE, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section as they have effect in relation to an appeal against an assessment to income tax or, if the person is a company within the charge to corporation tax, corporation tax.]]
Textual Amendments
F3Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232