Part 1

Tax credits

Appeals

Appeals
38
1
An appeal may be brought against—
a
a decision under section 14(1), 15(1), 16(1), 19(3) or 20(1) or (4) or regulations under section 21,
b
the relevant section 18 decision in relation to a person or persons and a tax credit for a tax year and any revision of that decision under that section,
c
a determination of a penalty under paragraph 1 of Schedule 2, and
d
a decision under section 37(1).
2
“The relevant section 18 decision” means—
a
in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax credit for the tax year, that decision, and
b
in any other case, the decision under subsection (1) of that section in relation to the person or persons and the tax credit for the tax year.