[100B Appeals against penalty determinations]
Taxes Management Act 1970 (1970 c 9) | Legislation

[100B  Appeals against penalty determinations]

[(1)     An appeal may be brought against the determination of a penalty under section 100 above and, subject to . . . the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to tax[, except that references to the tribunal shall be taken to be references to the First-tier Tribunal].

(2)     [On] an appeal against the determination of a penalty under section 100

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