Ss. 72A-72C inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(5), 222(1)

http://www.legislation.gov.uk/ukpga/2004/12/section/72CFinance Act 2004An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-07-29Expert Participation2026-07-14Part 3Income tax, corporation tax and capital gains taxChapter 3Construction industry schemeVerification, returns , security etc and penalties
72CAppeals in relation to a decision notice under section 72B(1)

An officer may appeal—

(a)

the decision to give a decision notice under section 72B, including on the grounds that the company is not liable to the penalty under section 72A to which the decision notice relates;

(b)

the amount of the specified portion.

(2)

Notice of an appeal must—

(a)

state the ground of appeal, and

(b)

be given in writing to HMRC before the end of the period of 30 days beginning with the day on which the decision notice was given to the officer.

(3)

The provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this section as they have effect in relation to an appeal against an assessment to income tax.