{
  "url": "https://openlegislation.uk/money-laundering-regulations-2003/regulation-22",
  "json_url": "https://openlegislation.uk/money-laundering-regulations-2003/regulation-22.json",
  "legislation": "uksi/2003/3075",
  "legislation_title": "The Money Laundering Regulations 2003",
  "legislation_url": "https://openlegislation.uk/money-laundering-regulations-2003",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Appeals to a VAT and duties tribunal",
  "text": "On an appeal from any decision by the Commissioners on a review under regulation 21, the tribunal have the power to—\n(a) quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as they think proper; and\n(b) substitute their own decision for any decision quashed on appeal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3075/regulation/22",
    "retrieved_at": "2026-10-29T05:43:36.690514+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."
}