PART 10COMMUNICATIONS
CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION
F1Appeals and interest210C.
(1)
An employer is not liable to a penalty if the employer had a reasonable excuse for failing to comply with regulation 205 ... which had not ceased at the time the ... specified information was delivered.
(2)
A notice of appeal against a determination under section 100 of TMA of a penalty can only be on the grounds that—
(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(aa)
the employer is not regarded as an employer the purposes of this Chapter
(b)
the employer did comply with regulation 205 ...,
(c)
the amount of the penalty is incorrect, or
(d)
paragraph (1) applies.
(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
Section 103A of TMA (interest on penalties) applies to this penalty.