# Finance Act 2011, Paragraph 36


(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.