# Counter-Terrorism Act 2008, Paragraph 26D


(1) This paragraph applies if—
(a) HMRC have offered a review of a decision under paragraph 26A, and
(b) P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).
(2) HMRC must review the decision under paragraph 26B if—
(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b) HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c) HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3) HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.

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Source: https://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26D (the official version)
Page: https://openlegislation.uk/counter-terrorism-act-2008/schedule-7/paragraph-26D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.