{
  "url": "https://openlegislation.uk/finance-act-2004/section-72C",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-72C.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/72C",
  "kind": "section",
  "number": "72C",
  "heading": "Appeals in relation to a decision notice under section 72B",
  "text": "(1) An officer may appeal—\n(a) the decision to give a decision notice under section 72B, including on the grounds that the company is not liable to the penalty under section 72A to which the decision notice relates;\n(b) the amount of the specified portion.\n(2) Notice of an appeal must—\n(a) state the ground of appeal, and\n(b) be given in writing to HMRC before the end of the period of 30 days beginning with the day on which the decision notice was given to the officer.\n(3) The provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this section as they have effect in relation to an appeal against an assessment to income tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 72A-72C inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(5), 222(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/72C",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}