In regulation 9F of the Export (Penalty) Regulations 200316 (bringing of appeals), for paragraph (4) substitute—

“(4)

In a case where HMRC are requested to undertake a review in accordance with regulation 9D17—

(a)

an appeal may not be made to an appeal tribunal—

(i)

unless HMRC have notified P as to whether or not a review will be undertaken, and

(ii)

if HMRC have notified P that a review will be undertaken, until the conclusion date;

(b)

any appeal where sub-paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c)

if HMRC have notified P that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.”.