[421JF Appeals]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421JF  Appeals]

[(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

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