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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 11
- PART 3A
- Paragraph 35J
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AppealsU.K.
[F135J(1)A person may appeal 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 35F or 35G, or
(b)a decision as to the amount of such a penalty.
(2)Notice of an appeal under this paragraph must be given—
(a)in writing,
(b)before the end of the period of 30 days beginning with the date on which the notification under paragraph 35I was issued, and
(c)to HMRC.
(3)Notice of an appeal under this paragraph must state the grounds of appeal.
(4)On an appeal under sub-paragraph (1)(a) that is notified to the tribunal, the tribunal may confirm or cancel the decision.
(5)On an appeal under sub-paragraph (1)(b) that is notified to the tribunal, the tribunal may—
(a)confirm the decision, or
(b)substitute for the decision another decision that the officer of Revenue and Customs had power to make.]
Textual Amendments
F1Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10
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