# Finance Act 2007, Paragraph 15

Extent: E+W+S+N.I.

(1) A person may appeal against a decision of HMRC that a penalty is payable by the person.
(2) A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person.
(3) A person may appeal against a decision of HMRC not to suspend a penalty payable by the person.
(4) A person may appeal against a decision of HMRC setting conditions of suspension of a penalty payable by the person.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.