The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

Amendment to the Money Laundering Regulations 2007: decisions associated with money laundering provisions

11.  In regulation 43F of the Money Laundering Regulations 2007(1) (bringing of appeals against decisions of the Commissioners), for paragraph (4) substitute—

“(4) In a case where the Commissioners are requested to undertake a review in accordance with regulation 43D(2)—

(a) an appeal may not be made—

(i) unless the Commissioners have notified P as to whether or not a review will be undertaken, and

(ii) if the Commissioners have notified P that a review will be undertaken, until the conclusion date;

(b) any appeal where sub-paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c) if the Commissioners have notified P that a review will not be undertaken, an appeal may be made only if the tribunal gives permission to do so.”.

(1)

S.I. 2007/2157. Regulation 43F was inserted by S.I. 2009/56.

(2)

Regulation 43D was inserted by S.I. 2009/56.