{
  "url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-15",
  "json_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-15.json",
  "legislation": "uksi/2016/1195",
  "legislation_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Right to appeal in respect of penalties",
  "text": "(1) A donor intermediary may appeal against a decision of HMRC that a penalty is payable under these Regulations.\n(2) A donor intermediary may appeal against a decision of HMRC as to the amount of a penalty payable under these Regulations.\n(3) A donor intermediary may appeal against a decision of HMRC not to suspend a penalty payable under these Regulations.\n(4) A donor intermediary may appeal against a decision of HMRC setting conditions of suspension of a penalty under these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1195/regulation/15",
    "retrieved_at": "2026-10-28T23:17:17.707648+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}