Paragraph 35 F1
United Kingdom
A person may, by notice, appeal against—
(a)
a decision of an officer of Revenue and Customs that a penalty under paragraph 30 or 32 is payable, or
(b)
a decision of an officer of Revenue and Customs as to the amount of a penalty under paragraph 30 or 32.
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)