Part 8 Appeals
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 8 Appeals

37

A person may appeal against—

(a)     a decision of HMRC that a penalty under paragraph 1 is payable by that person, or

(b)     a decision of HMRC as to the amount of a penalty under paragraph 1 payable by the person.

38

(1)     An appeal under paragraph 37 is to be treated in the same way as an appeal against an assessment to the tax to which the arrangements

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