{
  "url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4.json",
  "legislation": "uksi/2007/1509",
  "legislation_title": "The Control of Cash (Penalties) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Appeals",
  "text": "(1) Any person who is the subject of a decision to impose a penalty under regulation 3 may make an appeal to the tribunal in respect of that decision.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(3) (with Sch. 3 paras. 2-4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 4(2)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(4) (with Sch. 3 paras. 2-4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 4 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 163(2) (with Sch. 3 paras. 2-4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1509/regulation/4",
    "retrieved_at": "2026-10-29T03:52:10.421825+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}