19(1)A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.U.K.
(2)A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.
Commencement Information
I1Sch. 26 para. 19 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)