{
  "url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4D",
  "json_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4D.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/4D",
  "kind": "regulation",
  "number": "4D",
  "heading": "Review out of time",
  "text": "(1) This regulation applies if—\n(a) the Commissioners have offered a review of a decision under regulation 4A, and\n(b) P does not accept the offer within the time allowed under regulation 4B(1)(b) or 4C(2).\n(2) The Commissioners must review the decision under regulation 4C if—\n(a) after the time allowed, P notifies the Commissioners in writing requesting a review out of time,\n(b) the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and\n(c) the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.\n(3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 4F in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 4A-4F inserted (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. 164 (with Sch. 3 paras. 2-4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1509/regulation/4D",
    "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."
}