9(1)Part 5 of VATA 1994 (reviews and appeals) has effect in relation to—U.K.
(a)any liability to a penalty under this Schedule, and
(b)the amount of a penalty under this Schedule,
as if those matters were listed in section 83(1) of that Act.
(2)Section 84(3), (3B) and (3C) of that Act (requirement to deposit sum payable with HMRC) have effect in relation to appeals against decisions with respect to those matters.