Section 421JF | Appeals ^F1F2

(1)A person may appeal against a decision of HMRC that the person is liable for a penalty under section 421JC or 421JD.

(2)A person may appeal against a decision of HMRC as to the amount of a penalty payable by the person under section 421JC or 421JD.

(3)Notice of appeal must be given to HMRC no later than 30 days after the date on which the notice under section 421JE(2) is given to the person.

(4)On an appeal under subsection (1) which is notified to the tribunal, the tribunal may affirm or cancel the decision.

(5)On an appeal under subsection (2) which is notified to the tribunal, the tribunal may—

(a)affirm the amount of the penalty decided, or

(b)substitute another amount for that amount.

(6)Subject to this section and section 421JE, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section as they have effect in relation to an appeal against an assessment to income tax or, if the person is a company within the charge to corporation tax, corporation tax.