Part 2 Penalties, appeals and reviews
- 6Interpretation of Part 2
- 7Penalty for contravention of obligation to notify material error
- 8Exceptions to liability to penalty
- 9Reduction or increase of penalty
- 10Demand for penalty
- 11Time limit for demand for penalty
- 12Right to appeal
- 13Offer of review
- 14Review by HMRC
- 15Extension of time
- 16Review out of time
- 17Nature of review
- 18Bringing of appeals
- 19Settling appeals by agreement
- 20Service of notices