Appeal against penalty


Assessment of penalty

Cancellation or variation of effects of hold notice

Cancellation, variation

Consideration of objections

Deduction notice

Defined terms

Determination of held amounts

Duty to notify

Duty to notify HMRC and account holders etc

Effect of hold notice

Enforcement of penalty


Hold notice

Information notice


Joint accounts

Making objections

Making objections to hold notice


Persons at a particular disadvantage

Persons at a particular disadvantage in dealing with Revenue and Customs affairs

Power to make further provision

Power to modify

Power to modify amounts and time limits

Protection of deposit-takers

Protection of deposit-takers acting in good faith


Relevant sum

Relevant sum, meaning