# Finance Act 2021, Paragraph 17


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/25/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-25/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.