{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-24",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-24.json",
  "legislation": "uksi/2026/1156",
  "legislation_title": "The International Controlled Transaction Reporting Regulations 2026",
  "legislation_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Right to appeal against penalty",
  "text": "A reporting entity or relevant partner may by notice appeal against the assessment of a penalty notified to that reporting entity or relevant partner—\n(a) on the ground that liability to the penalty under regulation 19, 20, or 21 does not arise, or\n(b) as to the amount of a penalty under regulations 19, 20 or 21.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/24",
    "retrieved_at": "2026-11-10T03:36:48.679649+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."
}