Appeals
94(1)A person may appeal against—
(a)a decision that a penalty under paragraph 68 is payable by that person;
(b)a decision to withdraw a TTH election under paragraph 72;
(c)a decision to amend a TTH election under paragraph 74 (amounts discovered to be incorrect).
(2)Notice of an appeal must be given—
(a)in writing,
(b)before the end of the period of 30 days beginning with the date on which notice of the decision is given, and
(c)to an officer of Revenue and Customs.
(3)Notice of an appeal must state the grounds of appeal.
(4)On an appeal that is notified to the tribunal, the tribunal may—
(a)confirm or cancel the decision, or
(b)in the case of an appeal within sub-paragraph (1)(c), substitute for the decision another decision that an officer of Revenue and Customs had power to make.
(5)If a decision under paragraph 72 (withdrawal) is cancelled, the TTH election is to be treated as having had continuing effect (subject to any further appeal).
(6)Subject to this paragraph and (in the case of an appeal within sub-paragraph (1)(a)) paragraph 70, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this paragraph as they have effect in relation to appeals against an assessment to corporation tax.