The International Tax Compliance Regulations 2015

Right to appeal against penaltyU.K.

This section has no associated Explanatory Memorandum

19.  A person may appeal against a penalty assessment—

(a)on the grounds that liability to a penalty under any of regulations 13 to 16 does not arise, or

(b)as to the amount of [F1a penalty under regulation 14 or 15] .

Textual Amendments