SCHEDULES

SCHEDULE 36 Information and inspection powers

Part 7 Penalties

Right to appeal against standard penalty or daily default penalty

47 A person may appeal to the First-tier Tribunal against any of the following decisions of an officer of Revenue and Customs—

(a) a decision that a penalty is payable by that person under paragraph 39 or 40, or

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