Related Cases

121D(1)  No appeal shall lie in relation to a personal liability notice except as provided by this section.

121D(2)  An individual who is served with a personal liability notice may appeal against the Inland Revenue’s decision as to the issue and content of the notice on the ground that–

(a)the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;

(b)the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;

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