SCHEDULES
C1C2SCHEDULE 23Data-gathering powers
Annotations:
Modifications etc. (not altering text)
C2
Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
Part 4Penalties
Right to appeal against penalty
36
F11
The data-holder may appeal against a decision by an officer of Revenue and Customs—
a
that a penalty is payable under paragraph 30, 31 or 32, or
b
as to the amount of such a penalty.
F22
But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily penalty payable by virtue of paragraph 38.
Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))