SCHEDULES

[F1 SCHEDULE 7A U.K.Interest restriction returns

Textual Amendments

F1 Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)

PART 2 U.K.Contents of interest restriction return

Right to appeal against penalty or its amount U.K.

35 U.K.A person may, by notice, appeal against—

(a) a decision of an officer of Revenue and Customs that a penalty under paragraph 30 or 32 is payable, or

(b) a decision of an officer of Revenue and Customs as to the amount of a penalty under paragraph 30 or 32.]