Amendment to the Control of Cash (Penalties) Regulations 2007: decisions to impose penalties in relation to movements of cash10

In regulation 4F of the Control of Cash (Penalties) Regulations 200718 (bringing of appeals), for paragraph (4) substitute—

4

In a case where the Commissioners are requested to undertake a review in accordance with regulation 4D19

a

an appeal may not be made—

i

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

ii

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