SCHEDULE 7Terrorist financing and money laundering
Part 6Enforcement: civil penalties
F1Review out of time
26D
(1)
This paragraph applies if—
(a)
HMRC have offered a review of a decision under paragraph 26A, and
(b)
P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).
(2)
HMRC must review the decision under paragraph 26B 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 tribunal under paragraph 26F in respect of the decision.