Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 41 U.K. Penalties: failure to notify and certain VAT and excise wrongdoing

Valid from 01/04/2010

Appeal U.K.

[F1 18 (1) An appeal shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or the Upper Tribunal). U.K.

(2) [F2 Sub-paragraph (1) does not apply—

(a) so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b) in respect of any other matter expressly provided for by this Act.]]

Textual Amendments

F1 Sch. 41 para. 18 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 473(2)

F2 Sch. 41 para. 18(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 11