{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-13.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/56/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) P may appeal against a decision of HMRC that a penalty is payable by P.\n(2) P may appeal against a decision of HMRC as to the amount of a penalty payable by P.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 56 para. 13 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 56 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "word inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/13",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}