{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-20.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/26/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) An appeal under paragraph 19 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC's review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).\n(2) Sub-paragraph (1) does not apply—\n(a) so as to require the person to pay a penalty before an appeal against the assessment of the penalty is determined, or\n(b) in respect of any other matter expressly provided for by this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 para. 20 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 26 para. 20 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 26 para. 20 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 26 para. 20 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 26 para. 20 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/20",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}