Regulation 22M Right to appeal against penalty assessmentsF1
An appeal may be brought against a penalty assessment under regulation 22K—
(a)
on the grounds that liability to a penalty under any of regulations 22A to 22H does not arise, or
(b)
as to the amount of a penalty assessed under any of regulations 22A to 22H.
Annotations
Textual amendments
- F1
Regs. 22A-22N inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12