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Paragraph 36

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

F1(1)

The data-holder may appeal against a decision by an officer of Revenue and Customs—

(a)

that a penalty is payable under paragraph 30, 31 or 32, or

(b)

as to the amount of such a penalty.

F2(2)

But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable by virtue of paragraph 38.

Annotations

Textual amendments

F1

Sch. 23 para. 36(1): Sch. 24 para. 36 renumbered as Sch. 24 para. 36(1) (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)

F2

Sch. 23 para. 36(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(5)

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (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), 43(1)