38(1)An appeal under paragraph 37 is to be treated in the same way as an appeal against an assessment to the tax to which the arrangements concerned relate (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 Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require a person to pay a penalty under paragraph 1 before an appeal against the assessment of the penalty is determined;
(b)in respect of any other matter expressly provided for by this Schedule.
(3)In this paragraph “the arrangements concerned” means the arrangements to which the penalty relates.