SCHEDULES
SCHEDULE 24Penalties for errors
Part 3Procedure
Appeal
15
1
P may appeal against a decision of HMRC that a penalty is payable by P.
2
P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
3
P may appeal against a decision of HMRC not to suspend a penalty payable by P.
4
P may appeal against a decision of HMRC setting conditions of suspension of a penalty payable by P.