# Finance Act 2020, Paragraph 58


A person may appeal against—
(a) a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or
(b) a decision of HMRC as to the amount of any such penalty.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.