{
  "url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-14",
  "json_url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-14.json",
  "legislation": "uksi/2019/121",
  "legislation_title": "The Customs Safety and Security (Penalty) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Bringing of appeals",
  "text": "(1) This regulation applies to an appeal to the tribunal under regulation 9.\n(2) In a case where regulation 13(8) applies, an appeal may be made at any time from the end of the period specified in regulation 13(6) to the end of the period of 30 days beginning with the conclusion date.\n(3) In a case where HMRC are required to undertake a review under regulation 11 and paragraph (2) does not apply—\n(a) an appeal may not be made before 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 HMRC are requested to undertake a review in accordance with regulation 12 and HMRC have notified the person or that person's representative that a review will be undertaken and paragraph (2) does not apply—\n(a) an appeal may not be made before the conclusion date; and\n(b) any appeal is to be made within the period of 30 days beginning with the conclusion date.\n(5) In all other cases an appeal is to be made before the end of the period of 30 days beginning with the date of the demand notice.\n(6) An appeal may be made after the end of the period specified in paragraph (2), (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, including a document notifying the conclusions of a review under regulation 13(9).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in force at 20.2.2019, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/121/regulation/14",
    "retrieved_at": "2026-10-28T22:48:34.612617+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."
}