{
  "url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-13",
  "json_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-13.json",
  "legislation": "uksi/2024/166",
  "legislation_title": "The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Offer of review",
  "text": "(1) HMRC must offer a review of a decision in respect of which an appeal lies under regulation 12.\n(2) HMRC must make the offer by notice given to the person liable to the penalty, or that person’s representative, at the same time as the demand notice is given to that person or representative.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/166/regulation/13",
    "retrieved_at": "2026-10-28T21:34:46.438340+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."
}