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Paragraph 22 I1I2I3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A person may appeal against a decision of HMRC under this Schedule—

(a)

that the person is liable to a penalty point, or

(b)

that a penalty is payable by the person.

Annotations

Commencement

I1

Sch. 24 para. 22 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2

Sch. 24 para. 22 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

I3

Sch. 24 para. 22 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)