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.
Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))