Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 25 U.K. Penalties for deliberately withholding information

PART 3 U.K. Supplementary provision

Appeals U.K.

17 (1) A person may appeal against a decision of HMRC that a penalty is payable by the person. U.K.

(2) A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person.

Commencement Information

I1 Sch. 25 para. 17 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)