Prospective
8U.K.After section 214 insert—
“214AAppeal against a section 208A penalty
(1)P may appeal against a decision of HMRC that a penalty is payable by P under section 208A.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P under section 208A.
(3)An appeal under subsection (1) may be made only on one or more of the following grounds—
(a)that section 208A did not apply when the decision was made or no longer applies;
(b)that the condition in section 208A(3) was not met when the decision was made or is no longer met;
(c)that the penalty was not assessed before the end of the period mentioned in section 211A(4).
(4)An appeal under this section must be made within the period of 30 days beginning with the day on which notification of the penalty is given under section 211A.
(5)On an appeal under subsection (1), the tribunal may affirm or cancel HMRC's decision.
(6)On an appeal under subsection (2), the tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(7)Subsections (5) to (7) of section 214 apply to an appeal under this section as they apply to an appeal under that section.
(8)In this section “tribunal” has the meaning it has for the purposes of section 214 (see section 214(5) and (11)).”