SCHEDULES
SCHEDULE 46Duties of senior accounting officers of qualifying companies
Appeal
10
1
A person may appeal against a decision of HMRC that a penalty is payable by that person.
2
Notice of an appeal must be given—
a
in writing,
b
before the end of the period of 30 days beginning with the date on which the notification under paragraph 9 was issued, and
c
to HMRC.
3
Notice of an appeal must state the grounds of appeal.
4
On an appeal that is notified to the tribunal, the tribunal may confirm or cancel the decision.
5
Subject to this paragraph and paragraph 11, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Schedule as they have effect in relation to an appeal against an assessment to income tax.