Regulation 9 Right to appeal against certain decisionsF8

United Kingdom

(1)

If F1HMRC give a person or his representative a notice informing him—

(a)

that F2HMRC have decided that the person has engaged in conduct by which he contravenes a relevant export rule, and

(b)

that the person is, in consequence, liable to a penalty under regulation 3, but

(c)

that F3HMRC do not propose to give a demand notice in respect of the penalty,

the person or his representative may F4make an appeal to the appeal tribunal in respect of the decision mentioned in sub-paragraph(a) above.

(2)

Where F5HMRC give a demand notice to a person or his representative, the person or his representative may F6make an appeal to the appeal tribunal in respect of—

(a)

their decision that the person is liable to a penalty under regulation 3, or

(b)

their decision as to the amount of the liability.

F7(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.

Annotations

Textual amendments

F1: Word in reg. 9(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(3)(a) (with Sch. 3 paras. 2-4)
F2: Word in reg. 9(1)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(3)(b) (with Sch. 3 paras. 2-4)
F3: Word in reg. 9(1)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(3)(b) (with Sch. 3 paras. 2-4)
F4: Words in reg. 9(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(3)(c) (with Sch. 3 paras. 2-4)
F5: Word in reg. 9(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(4)(a) (with Sch. 3 paras. 2-4)
F6: Words in reg. 9(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(4)(b) (with Sch. 3 paras. 2-4)
F7: Reg. 9(3)(4) substituted for reg. 9(3) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(5) (with Sch. 3 paras. 2-4)
F8: Reg. 9 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 123(2) (with Sch. 3 paras. 2-4)