Paragraph 12 I1
A person may appeal against—
(a)
a decision of HMRC that a penalty under paragraph 1 is payable by that person, or
(b)
a decision of HMRC as to the amount of a penalty under paragraph 1 payable by the person.
Annotations
Commencement
- I1
Sch. 20 para. 12 in force at 1.1.2017 by S.I. 2016/1249, reg. 2