SCHEDULES

C5C1C3C4C2C6C9C10C12C13SCHEDULE 36Information and inspection powers

Annotations:

C8C11C14Part 7Penalties

Annotations:
Modifications etc. (not altering text)
C8

Sch. 36 Pt. 7 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

C11

Sch. 36 Pt. 7 applied (1.4.2011) by 1979 c. 2, s. 118G(2) (as inserted by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 15(3); S.I. 2011/777, art. 2)

F3Right to appeal against ... penalty

Annotations:
Amendments (Textual)
F3

Words in Sch. 36 para. 47 cross-heading omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 18(3)

I1C7C17C16C15C19C1847

A person may appeal F1... against any of the following decisions of an officer of Revenue and Customs—

a

a decision that a penalty is payable by that person under paragraph 39 F2, 40 or 40A, or

b

a decision as to the amount of such a penalty.