The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024
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Change 1
18 Bringing of appeals
(1) Subject to paragraphs (2) to (5), an appeal under regulation 12 is to be made to the tribunal before— (a) the end of the period of 30 days beginning with the date of the demand notice; or (b) if later, the end of the relevant period (within the meaning of regulation 15(3)). (2) In a case where HMRC must review under regulation 14, an appeal may not be made— (a) before the conclusion date; or (b) after the end of the period of 30 days beginning with the conclusion date. (3) In a case where a person or representative has made a request under regulation 16(2)(a) for a review out of time— (a) an appeal may not be made until HMRC have notified the person or representative whether or not a review under regulation 16 will be undertaken; (b) if HMRC have notified the person or representative that such a review will be undertaken, an appeal may not be made— (i) before the conclusion date; or (ii) after the end of the period of 30 days beginning with the conclusion date; (c) if HMRC have notified the person or representative that such a review will not be undertaken, an appeal may not be made without the permission of the tribunal. (4) In a case where regulation 17(8) applies, an appeal may not be made— (a) before the end of the period specified in regulation 17(6); or (b) after the end of the period of 30 days beginning with the conclusion date. (5) An appeal may be made after the end of the period specified in paragraph (1), (2)(b), (3)(b)(ii) or (4)(b) if the tribunal gives permission. (6) In this regulation, “conclusion date” means the date of the notice of the conclusions of the review given under regulation 17(6) or 17(9) as the case may be.
18 Bringing of appeals
(1) Subject to paragraphs (2) to (5), an appeal under regulation 12 is to be made to the tribunal before— (a) the end of the period of 30 days beginning with the date of the demand notice; or (b) if later, the end of the relevant period (within the meaning of regulation 15(3)). (2) In a case where HMRC must review under regulation 14, an appeal may not be made— (a) before the conclusion date; or (b) after the end of the period of 30 days beginning with the conclusion date. (3) In a case where a person or representative has made a request under regulation 16(2)(a) for a review out of time— (a) an appeal may not be made until HMRC have notified the person or representative whether or not a review under regulation 16 will be undertaken; (b) if HMRC have notified the person or representative that such a review will be undertaken, an appeal may not be made— (i) before the conclusion date; or (ii) after the end of the period of 30 days beginning with the conclusion date; (c) if HMRC have notified the person or representative that such a review will not be undertaken, an appeal may not be made without the permission of the tribunal. (4) In a case where regulation 17(8) applies, an appeal may not be made— (a) before the end of the period specified in regulation 17(6); or (b) after the end of the period of 30 days beginning with the conclusion date. (5) An appeal may be made after the end of the period specified in paragraph (1), (2)(b), (3)(b)(ii) or (4)(b) if the tribunal gives permission. (6) In this regulation, “conclusion date” means the date of the notice of the conclusions of the review given under regulation 17(6) or 17(9) as the case may be.
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