Paragraph 16 I1
(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.
Annotations
Commencement
- I1
Sch. 22 para. 16 in force at 1.4.2017 with effect in accordance with reg. 2(b) by S.I. 2017/277, reg. 2(b)