Introductory Text
1.Citation and Commencement
2.Interpretation
3.Penalty for contravention of a relevant export rule
4.Exceptions from regulation 3
5.Reduction of penalty under regulation 3
6.Demands for penalties
7.Time limits for demands for penalties
8.No prosecution after demand notice for penalty under regulation 3
9.Right to appeal against certain decisions
9A.Offer of review
9B.Review by HMRC
9C.Extensions of time
9D.Review out of time
9E.Nature of review etc
9F.Bringing of appeals
10.Time limit and right to further review
11.Powers of the Commissioners on a review
12.Appeals to a tribunal
13.Appeal Tribunals
14.Service of notices
Signature
SCHEDULE
Explanatory Note
