COM10103 - 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

Section 49 (S49) Taxes management Act (TMA) 1970

Application to make a late appeal.

S4 TMA 1970

Settling of appeals by agreement; appeal withdrawn.

S100B TMA 1970

Appeals against penalty determinations.