20(1)P may appeal against a decision of HMRC that a penalty is payable by P.U.K.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
Commencement Information
I1Sch. 55 para. 20 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I2Sch. 55 para. 20 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I3Sch. 55 para. 20 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)
Sch. 55 para. 20 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)
I4Sch. 55 para. 20 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2