67(1)This paragraph applies to an appeal as to—
(a)whether a penalty under paragraph 42, 43 or 46 is payable;
(b)the amount of such a penalty.
(2)Payment of the penalty is always postponed pending determination of the appeal.
(3)Accordingly—
(a)paragraphs 63(1) to (3) and 64 to 66 do not apply to such an appeal;
(b)paragraphs 63(4) and (5) always apply to such an appeal.
(4)If the appeal is notified to the tribunal, the tribunal may—
(a)confirm a decision of HMRC;
(b)substitute for the decision another decision that HMRC had power to make.
(5)The tribunal may only make a decision that HMRC had power to make under paragraph 49 (reduction of penalties) if the tribunal considers HMRC’s decision to have been flawed when considered in light of the principles applicable in proceedings for judicial review.
(6)On determination of the appeal, where a penalty is payable it is to be paid before the end of 30 days beginning with the day on which the determination was issued.