{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22M",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22M.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "regulation/22M",
  "kind": "regulation",
  "number": "22M",
  "heading": "Right to appeal against penalty assessments",
  "text": "An appeal may be brought against a penalty assessment under regulation 22K—\n(a) on the grounds that liability to a penalty under any of regulations 22A to 22H does not arise, or\n(b) as to the amount of a penalty assessed under any of regulations 22A to 22H.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 22A-22N inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/22M",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}