Section 114(1)

This section applies if a person on whom a penalty is imposed under section 110(1) or (1A) is aggrieved by— the imposition or nature of the penalty; the amount or amounts of the penalty; or the date by which the penalty is required to be paid or (as the case may be) the different dates by which portions of the penalty are required to be paid.

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Source: legislation.gov.uk · retrieved 2026-09-04