# Finance Act 2016, Paragraph 12


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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.