SCHEDULES

SCHEDULE 7 U.K.Terrorist financing and money laundering

Part 6 U.K.Enforcement: civil penalties

[F1 Review by HMRC U.K.

Textual Amendments

F1 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

26B (1) HMRC must review a decision if— U.K.

(a) they have offered a review of the decision under paragraph 26A, and

(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2) But P may not notify acceptance of the offer if P has already appealed to the tribunal under paragraph 26F.

(3) HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.]