# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 123: Export (Penalty) Regulations 2003


(1) Regulation 9 (right to review of certain decisions) is amended as follows.
(2) For the heading substitute “Right to appeal against certain decisions”.
(3) In paragraph (1)—
(a) for the first occurrence of “the Commissioners” substitute “HMRC”;
(b) in sub-paragraphs (a) and (c) for “they” substitute “HMRC”; and
(c) for “give a notice to the Commissioners requiring them to review” substitute “make an appeal to the appeal tribunal in respect of”.
(4) In paragraph (2)—
(a) for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b) for “by notice require the Commissioners to review” substitute “make an appeal to the appeal tribunal in respect of”.
(5) For paragraph (3) substitute—
“(3) The powers of the appeal tribunal on an appeal under this regulation include—
(a) power to quash or vary a decision; and
(b) power to substitute the tribunal’s own decision for any decision so quashed.
(4) On an appeal under this regulation—
(a) the burden of proof as to the matters mentioned in regulation 3(1) lies on HMRC; but
(b) it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/123 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.