Paragraph 17 I1I2
(1)
A person may appeal against a decision of HMRC that a penalty is payable by the person.
(2)
A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person.
Annotations
Commencement
- I1
Sch. 25 para. 17 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
- I2
Sch. 25 para. 17 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)
Notes on Schedule 25
Modifications
- C1
Sch. 25 applied (with modifications) (1.4.2026) by S.I. 2009/470, reg. 40(5)(6) (as inserted by The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 (S.I. 2026/130), regs. 1(4), 35(b))