Section 205 | Appeals against penalties

(1)A person may appeal against any of the following decisions—

(a)a decision of an officer of Revenue and Customs that a penalty is payable under sections 194 to 197, and

(b)a decision of an officer of Revenue and Customs as to the amount of a penalty under sections 194 to 197.

(2)Paragraph 48 of Schedule 36 to FA 2008 (procedure on appeal against penalty) applies to appeals under this section as it applies to appeals under paragraph 47 of that Schedule (and references to paragraph 47(1)(a) and (b) in paragraph 48 are to be read as references to subsection (1)(a) and (b) of this section).