# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 15: Right to appeal in respect of penalties


(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.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/15 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.