# Finance Act 2021, Paragraph 19


(1) A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.
(2) A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.