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The Customs Safety and Security (Penalty) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 121
- Regulation 9
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Right to appeal
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9.—(1) Where HMRC give a demand notice to a person or that person’s representative, the person or that person’s representative may appeal to the tribunal in respect of—
(a)HMRC’s decision that the person is liable to a penalty; or
(b)HMRC’s decision as to the amount of the liability.
(2) Subject to regulation 5, the powers of the tribunal on an appeal under this regulation include—
(a)the power to quash or vary a decision; and
(b)the power to substitute the tribunal’s own decision for any decision so quashed.
(3) 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.
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