Regulation 4 AppealsF3

United Kingdom

(1)

Any person who is the subject of a decision to impose a penalty under regulation 3 may F1make an appeal to the tribunal in respect of that decision.

F2(2)

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(3)

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(4)

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(5)

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Annotations

F1: Words in reg. 4(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(3) (with Sch. 3 paras. 2-4)
F2: Reg. 4(2)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(4) (with Sch. 3 paras. 2-4)
F3: Reg. 4 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(2) (with Sch. 3 paras. 2-4)