COM10103 | Appeals: handling appeals and postponements: legislation: penalty determinations - appeals

From HM Revenue & Customs · COTAX Manual

The table below gives a brief explanation of what is in the legislation relevant to this subject.

Section	Explanation
Section 49 (S49) Taxes management Act (TMA) 1970	Application to make a late appeal.
S4 TMA 1970	Settling of appeals by agreement; appeal withdrawn.
S100B TMA 1970	Appeals against penalty determinations.