{
  "url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4F",
  "json_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-4F.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/4F",
  "kind": "regulation",
  "number": "4F",
  "heading": "Bringing of appeals",
  "text": "(1) An appeal under regulation 4 is to be made to the tribunal before—\n(a) the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or\n(b) if later, the end of the relevant period (within the meaning of regulation 4C).\n(2) But that is subject to paragraphs (3) to (5).\n(3) In a case where the Commissioners are required to undertake a review under regulation 4B—\n(a) an appeal may not be made until the conclusion date, and\n(b) any appeal is to be made within the period of 30 days beginning with the conclusion date.\n(4) In a case where the Commissioners are requested to undertake a review in accordance with regulation 4D—\n(a) an appeal may not be made—\n(i) unless the Commissioners have notified P as to whether or not a review will be undertaken, and\n(ii) if the Commissioners have notified P that a review will be undertaken, until the conclusion date;\n(b) any appeal where sub-paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;\n(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.\n(5) In a case where regulation 4E(8) applies, an appeal may be made at any time from the end of the period specified in regulation 4E(6) to the date 30 days after the conclusion date.\n(6) An appeal may be made after the end of the period specified in paragraph (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so.\n(7) In this regulation “conclusion date” means the date of the document notifying the conclusions of the review.",
  "extent": "E+W+S+N.I.",
  "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 4F(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 10 (with art. 1(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1509/regulation/4F",
    "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."
}