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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: legislation: penalty determinations - appeals

The table below gives a brief explanation of what is in the legislation relevant to this subject.

Section Explanation
49 TMA 1970 Application to make a late appeal.
54 TMA 1970 Settling of appeals by agreement; appeal withdrawn.
100B TMA 1970 Appeals against penalty determinations.