Paragraph 16 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 24 para. 4(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 2(3)(c)
Sch. 24 para. 21A(2) substituted by Finance Act 2015 Sch. 20 para. 7(3)
Sch. 24 para. 21A(7) substituted by Finance Act 2015 Sch. 20 para. 7(4)
Sch. 24 para. 21A(A1) inserted by Finance Act 2015 Sch. 20 para. 7(2)
Sch. 24 para. 4(1A) inserted by Finance Act 2015 Sch. 20 para. 2(2)
Sch. 24 para. 4(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 2(3)(a)
Sch. 24 para. 4(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 2(3)(b)
Sch. 24 para. 4(5) word substituted by Finance Act 2015 Sch. 20 para. 2(4)
Sch. 24 para. 4A(7) words substituted by Finance Act 2015 Sch. 20 para. 3(8)
Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by Finance Act 2015 Sch. 20 para. 3(2)
Sch. 24 para. 10(2) words inserted by Finance Act 2015 Sch. 20 para. 5
Sch. 24 para. 12(5)(a) word substituted by Finance Act 2015 Sch. 20 para. 6(b)
Sch. 24 para. 12(5)(za) inserted by Finance Act 2015 Sch. 20 para. 6(a)
Sch. 24 para. 28(fa)(iv)-(ivb) omitted by Finance Act 2024 Sch. 2 para. 11

(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)

F2Sub-paragraph (1) does not apply—

(a)

so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b)

in respect of any other matter expressly provided for by this Act.

Annotations

Textual amendments

F1: Sch. 24 para. 16 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. 466
F2: Sch. 24 para. 16(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 6

Notes on Schedule 24

Modifications

C1: Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)
C2: Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 81(1)(1A), Sch. 4 paras. 21A(8), 21D(9), 21F(12), 22(7), 31(8) (as amended by S.I. 2008/636, reg. 7; S.I. 2010/721, reg. 4; S.I. 2012/821, reg. 11)
C3: Sch. 24 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(b), 40(4), 59(8)(b) (with reg. 1(4)(6))
C4: Sch. 24 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(b), 35(4), 54(8)(b)
C5: Sch. 24 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 37
C6: Sch. 24 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 15
C7: Sch. 24 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(a)
C8: Sch. 24 applied by 1993 c. 34, Sch. 20A para. 9A(6) (as inserted (19.12.2014) by The Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies) (Tax) Regulations 2014 (S.I. 2014/3133), regs. 1, 5(4))
C9: Sch. 24 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
C10: Sch. 24 applied (with modifications) by 1992 c.7 (N.I.) s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
C11: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 85(4)
C12: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 50(3)
C13: Sch. 24 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(3)
C14: Sch. 24 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 14 (with art. 1(2))
C15: Sch. 24 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 40(2) (with reg. 1(3))
C16: Sch. 24 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(3)