# Taxation (International and Other Provisions) Act 2010, Paragraph 35

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/35 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.