# The Export (Penalty) Regulations 2003, Regulation 9B: Review by HMRC


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under regulation 9A, and
(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under regulation 9F.
(3) HMRC shall not review a decision if P has appealed to the appeal tribunal under regulation 9F in respect of the decision.

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Source: https://www.legislation.gov.uk/uksi/2003/3102/regulation/9B (the official version)
Page: https://openlegislation.uk/export-penalty-regulations-2003/regulation-9B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.