http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/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">Review out of time</Addition>26D1This paragraph applies if—a HMRC have offered a review of a decision under paragraph 26A, andbP 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, andc 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.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
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28" NumberOfProvisions="232" RestrictEndDate="2010-04-06" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2009-10-31" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31</dc:identifier>
<dc:title>Counter-Terrorism Act 2008</dc:title>
<dc:description>An 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. 9</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-18</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2009-10-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2008/28/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2008/28/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2008/28/2009-10-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2008/28/introduction/2009-10-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2008/28/body/2009-10-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2008/28/schedules/2009-10-31" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-10-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2008/28/contents/2009-10-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/2009-10-31" title="Schedule 7 Part 6"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/extensions-of-time/2009-10-31" title="Crossheading; Schedule 7 Part 6 Crossheading; Extensions of time"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/extensions-of-time/2009-10-31" title="Crossheading; Schedule 7 Part 6 Crossheading; Extensions of time"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/nature-of-review-etc/2009-10-31" title="Crossheading; Schedule 7 Part 6 Crossheading; Nature of review etc"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/part/6/crossheading/nature-of-review-etc/2009-10-31" title="Crossheading; Schedule 7 Part 6 Crossheading; Nature of review etc"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2008"/>
<ukm:Number Value="28"/>
<ukm:EnactmentDate Date="2008-11-26"/>
<ukm:ISBN Value="9780105428084"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect Comments="Repealed without ever being in force" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" AffectedNumber="28" AffectingNumber="17" Row="7" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/17" AffectedYear="2008" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-cbdf6fd5532f47b7c853f0a85931166d" AppliedModified="2012-11-20T11:21:08.715Z" RequiresApplied="false" AffectingProvisions="s. 20(2)(b)" Modified="2023-02-27T12:14:03Z" AffectingYear="2010" EffectId="key-cbdf6fd5532f47b7c853f0a85931166d" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="s. 11(6A)-(6E)" Notes="This amendment not applied to legislation.gov.uk. S. 20 omitted (15.12.2011) without ever being in force by virtue of 2011 c. 23, ss. 29, 31(2), Sch. 7 para. 6(4)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." Type="inserted">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-11-6A" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11/6A" FoundStart="section-11" End="section-11-6E" UpTo="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11/6E" FoundEnd="section-11" MissingEnd="true">
<ukm:Section Ref="section-11-6A" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11/6A" FoundRef="section-11">s. 11(6A)</ukm:Section>
-
<ukm:Section Ref="section-11-6E" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11/6E" FoundRef="section-11">(6E)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Security Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-20-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/20/2/b">s. 20(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/1">s. 59(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="s. 20(2)(c)" AppliedModified="2012-11-20T11:21:08.715Z" Modified="2023-02-27T12:14:03Z" AffectingNumber="17" AffectingEffectsExtent="E+W+S+N.I." Comments="Repealed without ever being in force" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" Row="8" AffectedProvisions="s. 11(7)(aa)" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" EffectId="key-00e34d7b12679edcb991f8689087550e" AffectedNumber="28" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2010" AffectedYear="2008" URI="http://www.legislation.gov.uk/id/effect/key-00e34d7b12679edcb991f8689087550e" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/17" Notes="This amendment not applied to legislation.gov.uk. S. 20 omitted (15.12.2011) without ever being in force by virtue of 2011 c. 23, ss. 29, 31(2), Sch. 7 para. 6(4)">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-11-7-aa" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11/7/aa" FoundRef="section-11">s. 11(7)(aa)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Security Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-20-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/20/2/c">s. 20(2)(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/1">s. 59(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="28" AffectedYear="2008" Comments="Repealed without ever being in force" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-b4fdb7d9bda00cf366e270aa17444d63" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2012-11-20T11:21:08.715Z" AffectedProvisions="s. 11A" URI="http://www.legislation.gov.uk/id/effect/key-b4fdb7d9bda00cf366e270aa17444d63" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/17" Type="inserted" AffectingProvisions="s. 20(3)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" AffectingNumber="17" AffectingYear="2010" Notes="This amendment not applied to legislation.gov.uk. S. 20 omitted (15.12.2011) without ever being in force by virtue of 2011 c. 23, ss. 29, 31(2), Sch. 7 para. 6(4)" Row="11" Modified="2023-02-27T12:14:03Z" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-11A" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/11A" err:Ref="Section missing in legislation" Missing="true">s. 11A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Security Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-20-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/20/3">s. 20(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/1">s. 59(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2008" Comments="Repealed without ever being in force" AppliedModified="2012-11-20T11:21:08.715Z" AffectedProvisions="s. 18(3A)-(3J)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." Type="inserted" AffectingProvisions="s. 21(4)" Modified="2023-02-27T12:14:03Z" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-8883e3418d6b48969b856ffb18addc85" EffectId="key-8883e3418d6b48969b856ffb18addc85" Notes="This amendment not applied to legislation.gov.uk. S. 21 repealed (31.10.2013) without ever being in force by 2012 c. 9, Sch. 9 para. 4(2), Sch. 10 Pt. 1; S.I. 2013/2104, art. 3(c)(d)" Row="14" RequiresApplied="false" AffectingYear="2010" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/17" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="28" AffectingNumber="17">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-18-3A" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/3A" FoundStart="section-18" End="section-18-3J" UpTo="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/3J" FoundEnd="section-18" MissingEnd="true">
<ukm:Section Ref="section-18-3A" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/3A" FoundRef="section-18">s. 18(3A)</ukm:Section>
-
<ukm:Section Ref="section-18-3J" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/3J" FoundRef="section-18">(3J)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Security Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-21-4" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/21/4">s. 21(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/1">s. 59(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="28" RequiresApplied="false" AffectingNumber="17" Modified="2023-02-27T12:14:03Z" URI="http://www.legislation.gov.uk/id/effect/key-377a7fe671951993527c68d0a2b42d87" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. S. 21 repealed (31.10.2013) without ever being in force by 2012 c. 9, Sch. 9 para. 4(2), Sch. 10 Pt. 1; S.I. 2013/2104, art. 3(c)(d)" Comments="Repealed without ever being in force" AffectedProvisions="s. 18(4)-(4B)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2008" AffectingYear="2010" AffectingProvisions="s. 21(5)" AffectedExtent="E+W+S+N.I." Row="17" Type="substituted for s. 18(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" EffectId="key-377a7fe671951993527c68d0a2b42d87" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/17">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-18-4" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/4" End="section-18-4B" UpTo="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/4B" FoundEnd="section-18" MissingEnd="true">
<ukm:Section Ref="section-18-4" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/4">s. 18(4)</ukm:Section>
-
<ukm:Section Ref="section-18-4B" URI="http://www.legislation.gov.uk/id/ukpga/2008/28/section/18/4B" FoundRef="section-18">(4B)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Crime and Security Act 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-21-5" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/21/5">s. 21(5)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/1">s. 59(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2013" AffectingClass="UnitedKingdomPublicGeneralAct" Row="15" AffectingNumber="22" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" URI="http://www.legislation.gov.uk/id/effect/key-5b70468d204a812b32280c7ce2f91529" AffectedNumber="28" AffectedProvisions="s. 18(3G)(f)" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-5b70468d204a812b32280c7ce2f91529" AffectingProvisions="Sch. 8 para. 188(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2013/22" RequiresApplied="false" Modified="2023-02-27T12:14:03Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2008">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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-a" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/schedule/8/paragraph/188/a">para. 188(a)</ukm:Section>
</ukm:AffectingProvisions>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<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>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-03dcde90de5182da23f52d3a3a7d6772" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/28" AffectedNumber="28" Row="16" AffectedYear="2008" AffectingProvisions="Sch. 8 para. 188(b)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2013/22" AffectedProvisions="s. 18(3G)(f)" Modified="2023-02-27T12:14:03Z" URI="http://www.legislation.gov.uk/id/effect/key-03dcde90de5182da23f52d3a3a7d6772" AffectingYear="2013" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingNumber="22" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Counter-Terrorism Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:AffectingProvisions>
<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>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<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>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<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"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="258"/>
<ukm:BodyParagraphs Value="122"/>
<ukm:ScheduleParagraphs Value="136"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<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/review-out-of-time/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/part/6/crossheading/review-out-of-time" NumberOfProvisions="1" id="schedule-7-part-6-crossheading-review-out-of-time" RestrictStartDate="2009-04-01">
<Title>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">Review out of time</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D" id="schedule-7-paragraph-26D" RestrictStartDate="2009-04-01">
<Pnumber PuncAfter="">
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">26D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/1/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/1" id="schedule-7-paragraph-26D-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>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/1/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/1/a" id="schedule-7-paragraph-26D-1-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<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"> have offered a review of a decision under paragraph 26A, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/1/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/1/b" id="schedule-7-paragraph-26D-1-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/2/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/2" id="schedule-7-paragraph-26D-2">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> must review the decision under paragraph 26B if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/2/a/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/2/a" id="schedule-7-paragraph-26D-2-a">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> after the time allowed, P notifies </Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> in writing requesting a review out of time, </Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/2/b/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/2/b" id="schedule-7-paragraph-26D-2-b">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/2/c/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/2/c" id="schedule-7-paragraph-26D-2-c">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D/3/2009-10-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/28/schedule/7/paragraph/26D/3" id="schedule-7-paragraph-26D-3">
<Pnumber>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef">HMRC</Addition>
<Addition ChangeId="key-cebf9b6318091bac8855cc01c99a40ef-1453132688909" CommentaryRef="key-cebf9b6318091bac8855cc01c99a40ef"> shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.</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>