33 [Right to appeal against certain decisions]
Finance Act 2003 (2003 c 14) | Legislation

[Appeals and reviews]

33  [Right to appeal against certain decisions]

(1)     If, in the case of any relevant tax or duty, [HMRC] give a person or his representative a notice informing him—

(a)     that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and

(b)     that the person is, in consequence, liable to a penalty under section 26, but

(c)     that they do not propose to give a demand notice in respect of the penalty,

the person or his representative may [make an appeal to an appeal tribunal in respect of] the decision mentioned in paragraph (a).

(2)     Where [HMRC] give a demand notice to

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