http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/2009-10-31Counter-Terrorism Act 2008An Act to confer further powers to gather and share information for counter-terrorism and other purposes; to make further provision about the detention and questioning of terrorist suspects and the prosecution and punishment of terrorist offences; to impose notification requirements on persons convicted of such offences; to confer further powers to act against terrorist financing, money laundering and certain other activities; to provide for review of certain Treasury decisions and about evidence in, and other matters connected with, review proceedings; to amend the law relating to inquiries; to amend the definition of “terrorism”; to amend the enactments relating to terrorist offences, control orders and the forfeiture of terrorist cash; to provide for recovering the costs of policing at certain gas facilities; to amend provisions about the appointment of special advocates in Northern Ireland; and for connected purposes. 9texttext/xmlenStatute Law Database2024-05-18Expert Participation2009-10-31 SCHEDULESSCHEDULE 7Terrorist financing and money launderingPart 6Enforcement: civil penalties<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> Nature of review </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">etc</Addition></Abbreviation> 26E1 This paragraph applies if HMRC are required to undertake a review under paragraph 26B or 26D. 2 The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. 3 For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— a by HMRC in reaching the decision, and bby any person in seeking to resolve disagreement about the decision.4 The review must take account of any representations made by P at a stage which gives HMRC a reasonable opportunity to consider them. 5The review may conclude that the decision is to be—aupheld,bvaried, orccancelled.6 HMRC must give P notice of the conclusions of the review and their reasoning within—aa period of 45 days beginning with the relevant date, orb such other period as HMRC and P may agree. 7In sub-paragraph (6) “relevant date” means—a the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 26A), or b the date on which HMRC decided to undertake the review (in a case falling within paragraph 26D). 8 Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld. 9 If sub-paragraph (8) applies, HMRC must notify P of the conclusion which the review is treated as having reached. Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3
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<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
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<ukm:Section Ref="section-18-3G-f" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/3G/f" FoundRef="section-18">s. 18(3G)(f)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Courts Act 2013</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/schedule/8">Sch. 8 </ukm:Section>
<ukm:Section Ref="schedule-8-paragraph-188-b" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/schedule/8/paragraph/188/b">para. 188(b)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-2" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/section/61/2">s. 61(2)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2013/1682" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2013-10-07" Qualification="wholly in force" CommencingYear="2013" CommencingNumber="1682">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-3-v" URI="http://www.legislation.gov.uk/id/uksi/2013/1682/article/3/v">art. 3(v)</ukm:Section>
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<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2008-12-11" URI="http://www.legislation.gov.uk/ukpga/2008/28/pdfs/ukpgaen_20080028_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2008-12-01" URI="http://www.legislation.gov.uk/ukpga/2008/28/pdfs/ukpga_20080028_en.pdf" Title="Print Version"/>
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<Primary>
<Schedules RestrictEndDate="2010-04-06" RestrictStartDate="2009-10-31" RestrictExtent="E+W+S+N.I.">
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7" NumberOfProvisions="52" RestrictEndDate="2010-04-06" id="schedule-7" RestrictStartDate="2009-09-01" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 7</Number>
<TitleBlock>
<Title>Terrorist financing and money laundering</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/part/6" NumberOfProvisions="11" RestrictEndDate="2010-04-06" id="schedule-7-part-6" RestrictStartDate="2009-09-01">
<Number>
<Strong>Part 6</Strong>
</Number>
<Title>Enforcement: civil penalties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/nature-of-review-etc/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/part/6/crossheading/nature-of-review-etc" NumberOfProvisions="1" id="schedule-7-part-6-crossheading-nature-of-review-etc" RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> Nature of review </Addition>
<Abbreviation Expansion="Et cetera" xml:lang="la">
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">etc</Addition>
</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E" id="schedule-7-paragraph-26E" RestrictStartDate="2009-04-01">
<Pnumber PuncAfter="">
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">26E</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/1/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/1" id="schedule-7-paragraph-26E-1">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> This paragraph applies if </Addition>
<Acronym Expansion="Her Majesty's Revenue and Customs">
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
</Acronym>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> are required to undertake a review under paragraph 26B or 26D. </Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/2/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/2" id="schedule-7-paragraph-26E-2">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> The nature and extent of the review are to be such as appear appropriate to </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> in the circumstances. </Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/3/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/3" id="schedule-7-paragraph-26E-3">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> For the purpose of sub-paragraph (2), </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> must, in particular, have regard to steps taken before the beginning of the review— </Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/3/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/3/a" id="schedule-7-paragraph-26E-3-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> by </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> in reaching the decision, and </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/3/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/3/b" id="schedule-7-paragraph-26E-3-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">by any person in seeking to resolve disagreement about the decision.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/4/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/4" id="schedule-7-paragraph-26E-4">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> The review must take account of any representations made by P at a stage which gives </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> a reasonable opportunity to consider them. </Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/5/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/5" id="schedule-7-paragraph-26E-5">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">The review may conclude that the decision is to be—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/5/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/5/a" id="schedule-7-paragraph-26E-5-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">upheld,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/5/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/5/b" id="schedule-7-paragraph-26E-5-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">varied, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/5/c/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/5/c" id="schedule-7-paragraph-26E-5-c">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">cancelled.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/6/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/6" id="schedule-7-paragraph-26E-6">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> must give P notice of the conclusions of the review and their reasoning within—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/6/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/6/a" id="schedule-7-paragraph-26E-6-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a period of 45 days beginning with the relevant date, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/6/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/6/b" id="schedule-7-paragraph-26E-6-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> such other period as </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> and P may agree. </Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/7/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/7" id="schedule-7-paragraph-26E-7">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">In sub-paragraph (6) “relevant date” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/7/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/7/a" id="schedule-7-paragraph-26E-7-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> the date </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> received P’s notification accepting the offer of a review (in a case falling within paragraph 26A), or </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/7/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/7/b" id="schedule-7-paragraph-26E-7-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> the date on which </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> decided to undertake the review (in a case falling within paragraph 26D). </Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/8/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/8" id="schedule-7-paragraph-26E-8">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> Where </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld. </Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26E/9/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26E/9" id="schedule-7-paragraph-26E-9">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> If sub-paragraph (8) applies, </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> must notify P of the conclusion which the review is treated as having reached. </Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-cebf9b6318091bac8855cc01c99a40ef" Type="F">
<Para>
<Text>
Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c16enja32-00016" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="Revenue and Customs Appeals Order 2009">Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef id="c16enja32-00017" CitationRef="c16enja32-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef id="c16enja32-00018" CitationRef="c16enja32-00016" URI="http://www.legislation.gov.uk/id/uksi/2009/777/schedule/paragraph/3" SectionRef="schedule-paragraph-3" Operative="true">Sch. para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>