Paragraph 466 Finance Act 2007

For paragraph 16 of Schedule 24 (penalties) substitute—

“16

(1)

An appeal under this Part of this Schedule shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).

(2)

Sub-paragraph (1) does not apply in respect of a matter expressly provided for by this Act.”.