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Regulation 15 Right to appeal in respect of penalties

Original text. Later amendments are not shown.

(1)

A donor intermediary may appeal against a decision of HMRC that a penalty is payable under these Regulations.

(2)

A donor intermediary may appeal against a decision of HMRC as to the amount of a penalty payable under these Regulations.

(3)

A donor intermediary may appeal against a decision of HMRC not to suspend a penalty payable under these Regulations.

(4)

A donor intermediary may appeal against a decision of HMRC setting conditions of suspension of a penalty under these Regulations.