# Finance Act 2020, Paragraph 3


(1) The recipient may appeal against the notice, within the period of 30 days beginning with the date on which it is given, on the ground that the person is not a relevant person.
(2) Where an appeal is made, anything required by the notice to be paid is due and payable as if there had been no appeal.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/9/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-9/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.