# Finance Act 2008, Paragraph 47

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

(1) A person may appeal ... against any of the following decisions of an officer of Revenue and Customs—
(a) a decision that a penalty is payable by that person under paragraph 39 , 40 or 40A, or
(b) a decision as to the amount of such a penalty.
(2) But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable as a result of paragraph 49A.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.