SCHEDULES

C1SCHEDULE 26Penalties for failure to pay tax

Annotations:
Modifications etc. (not altering text)

PART 3Supplementary provision

Appeals

I1I219

1

A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.

2

A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.