SCHEDULES

C1C2SCHEDULE 23Data-gathering powers

Annotations:
Modifications etc. (not altering text)
C1

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))

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.