{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-5.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/14/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) An appeal may be made against the determination of a penalty.\n(2) Notice of appeal must be given in writing to the officer of the Board by whom the determination was made within 30 days of the date of issue of the notice of determination.\n(3) The notice of appeal must specify the grounds of appeal.\n(4) On an appeal under this paragraph that is notified to the First-tier Tribunal, the tribunal may—\n(a) if it appears ... that no penalty has been incurred, set the determination aside;\n(b) if the amount determined appears ... to be appropriate, confirm the determination;\n(c) if the amount determined appears ... to be excessive, reduce it to such other amount (including nil) as appears to them to be appropriate;\n(d) if the amount determined appears ... to be insufficient, increase it to such amount, not exceeding the permitted maximum, as the First-tier Tribunal considers appropriate.\n(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 14 para. 5(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 14 para. 5(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 14 para. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 14 para. 5(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(4)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 14 para. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(4)(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 14 para. 5(5) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 411(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/14/paragraph/5",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}