{
  "url": "https://openlegislation.uk/counter-terrorism-act-2008/schedule-7/paragraph-26D",
  "json_url": "https://openlegislation.uk/counter-terrorism-act-2008/schedule-7/paragraph-26D.json",
  "legislation": "ukpga/2008/28",
  "legislation_title": "Counter-Terrorism Act 2008",
  "legislation_url": "https://openlegislation.uk/counter-terrorism-act-2008",
  "path": "schedule/7/paragraph/26D",
  "kind": "paragraph",
  "number": "26D",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) HMRC have offered a review of a decision under paragraph 26A, and\n(b) P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).\n(2) HMRC must review the decision under paragraph 26B if—\n(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,\n(b) HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and\n(c) HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.\n(3) HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D",
    "retrieved_at": "2026-10-29T09:11:40.867015+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."
}