SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Export (Penalty) Regulations 2003

123.

(1)

Regulation 9 (right to review of certain decisions) is amended as follows.

(2)

For the heading substitute “Right to appeal against certain decisions”.

(3)

In paragraph (1)—

(a)

for the first occurrence of “the Commissioners” substitute “HMRC”;

(b)

in sub-paragraphs (a) and (c) for “they” substitute “HMRC”; and

(c)

for “give a notice to the Commissioners requiring them to review” substitute “make an appeal to the appeal tribunal in respect of”.

(4)

In paragraph (2)—

(a)

for the first occurrence of “the Commissioners” substitute “HMRC”; and

(b)

for “by notice require the Commissioners to review” substitute “make an appeal to the appeal tribunal in respect of”.

(5)

For paragraph (3) substitute—

“(3)

The powers of the appeal tribunal on an appeal under this regulation include—

(a)

power to quash or vary a decision; and

(b)

power to substitute the tribunal’s own decision for any decision so quashed.

(4)

On an appeal under this regulation—

(a)

the burden of proof as to the matters mentioned in regulation 3(1) lies on HMRC; but

(b)

it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.”.