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Changes over time for: Paragraph 26
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/12/2010
Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the Counter-Terrorism Act 2008, Paragraph 26.
Changes to Legislation
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This section has no associated Explanatory Notes
26(1)This paragraph applies where HMRC decide to impose a penalty under paragraph 25 on a person.U.K.
(2)HMRC must give the person notice of—
(a)their decision to impose the penalty and its amount,
(b)the reasons for imposing the penalty,
(c)the right to a review under [paragraph 26A], and
(d)the right to appeal under [this paragraph].
[(3)The person may appeal to the tribunal against the decision in accordance with paragraph 26F.
(4)On the appeal the tribunal may—
(a)set aside the decision appealed against, and
(b)impose any penalty that could have been imposed by HMRC or remit the matter to HMRC.
(5)In this paragraph, and in paragraphs 26A to 26F, “tribunal” means the First-tier Tribunal or, where so provided by or determined under Tribunal Procedure Rules, the Upper Tribunal.
(6)Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) shall apply to appeals under this paragraph as if the reference to section 83 of that Act included a reference to this paragraph.]
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