# Finance Act 2009, Paragraph 13


(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/56/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.