Finance Act 2008

Right to appeal against standard penalty or daily default penalty U.K.

47 U.K. A person may appeal F1 ... 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.

Textual Amendments

F1 Words in Sch. 36 para. 47 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(13)

Commencement Information

I1 Sch. 36 para. 47 in force at 1.4.2009 by S.I. 2009/404, art. 2