Right to appeal against penaltyU.K.
58U.K.A person may appeal against—
(a)a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or
(b)a decision of HMRC as to the amount of any such penalty.
58U.K.A person may appeal against—
(a)a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or
(b)a decision of HMRC as to the amount of any such penalty.