SCHEDULES

SCHEDULE 18 U.K. Requirement to correct certain offshore tax non-compliance

PART 2 U.K. Amount of penalty

Appeals U.K.

20 U.K. A person may appeal against—

(a) a decision of HMRC that a penalty under paragraph 1 is payable by that person, or

(b) a decision of HMRC as to the amount of a penalty under paragraph 1 payable by the person.