Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 22 U.K. Asset-based penalty for offshore inaccuracies and failures

PART 4 U.K. Procedure

Appeal U.K.

16 (1) P may appeal against a decision of HMRC that a penalty is payable by P. U.K.

(2) P may appeal against a decision of HMRC as to the amount of a penalty payable by P.

Commencement Information

I1 Sch. 22 para. 16 in force at 1.4.2017 with effect in accordance with reg. 2(b) by S.I. 2017/277, reg. 2(b)