Modifications etc. (not altering text)
C1Sch. 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)))
19(1)A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.U.K.
(2)A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.
Commencement Information
I1Sch. 26 para. 19 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 19 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)