- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Export (Penalty) Regulations 2003, Section 9D.
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9D.—(1) This regulation applies if—
(a)HMRC have offered a review of a decision under regulation 9A, and
(b)P does not accept the offer within the time allowed under regulation 9B(1)(b) or 9C(2).
(2) HMRC must review the decision under regulation 9B if—
(a)after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b)HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3) HMRC shall not review a decision if P has appealed to the appeal tribunal under regulation 9F in respect of the decision.]
Textual Amendments
F1Regs. 9A-9F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 124 (with Sch. 3 paras. 2-4)
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