# Finance Act 2009, Paragraph 20

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

(1) P may appeal against a decision of HMRC that a penalty is payable by P.
(2) P may appeal against a decision of HMRC as to the amount of a penalty payable by P.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.