Textual Amendments
F1Sch. 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)
36(1)Notice of an appeal under paragraph 35 must be given—U.K.
(a)within 30 days after the penalty was notified to the person,
(b)to an officer of Revenue and Customs.
(2)On an appeal notified to the tribunal against a decision that a penalty is payable, the tribunal may confirm or cancel the decision.
(3)On an appeal notified to the tribunal against the amount of a penalty, the tribunal may—
(a)confirm the decision, or
(b)substitute for the decision another decision that an officer of Revenue and Customs had power to make.
(4)If the tribunal substitutes its decision for a decision of an officer of Revenue and Customs, the tribunal may rely on paragraph 33(5)—
(a)to the same extent as an officer of Revenue and Customs (which may mean applying the same percentage reduction as the officer to a different starting point), or
(b)to a different extent, but only if the tribunal thinks that the decision in respect of the application of paragraph 33(5) was flawed.
(5)For this purpose “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(6)Subject to this Part of this Schedule, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to appeals against an assessment to corporation tax.]