{
  "url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-7",
  "json_url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-7.json",
  "legislation": "uksi/2003/3102",
  "legislation_title": "The Export (Penalty) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/export-penalty-regulations-2003",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Time limits for demands for penalties",
  "text": "(1) A demand notice may not be given in relation to a penalty under regulation 3 more than 3 years after the conduct giving rise to the penalty ceased.\n(2) A demand notice may not be given more than 2 years after there has come to the knowledge of HMRC evidence of facts sufficient in the opinion of HMRC to justify the giving of the demand notice.\n(3) A demand notice may be given in respect of a penalty under regulation 3 to which a person was liable immediately before his death.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 7 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3102/regulation/7",
    "retrieved_at": "2026-10-29T05:41:20.352831+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."
}