# Social Security Administration Act 1992, Paragraph 22: Appeal against a penalty notice


(1) A bank on which a penalty is imposed under paragraph 20 may appeal to the First-tier Tribunal against the imposition of the penalty.
(2) An appeal under sub-paragraph (1) may not be brought after the end of—
(a) the period of 1 month beginning with the date on which the penalty notice in relation to the penalty being appealed was given, or
(b) such longer period (if any) as the Tribunal considers reasonable in all the circumstances.
(3) On an appeal under sub-paragraph (1) the Tribunal may confirm or quash the decision to impose the penalty.
(4) If an appeal is brought under sub-paragraph (1), the penalty which is the subject of the appeal is not payable until the appeal (including any onward appeal) is determined or withdrawn.

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Source: https://www.legislation.gov.uk/ukpga/1992/5/schedule/3ZA/paragraph/22 (the official version)
Page: https://openlegislation.uk/social-security-administration-act-1992/schedule-3ZA/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.