# The International Tax Compliance Regulations 2015, Regulation 22M: Right to appeal against penalty assessments


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.

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Source: https://www.legislation.gov.uk/uksi/2015/878/regulation/22M (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22M
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.