Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 20 U.K. Penalties for enablers of offshore tax evasion or non-compliance

PART 1 U.K. Liability for penalty

Appeals U.K.

12 U.K. A person may appeal against—

(a) a decision of HMRC that a penalty under paragraph 1 is payable by that person, or

(b) a decision of HMRC as to the amount of a penalty under paragraph 1 payable by the person.

Commencement Information

I1 Sch. 20 para. 12 in force at 1.1.2017 by S.I. 2016/1249, reg. 2