(1) If under paragraph 26A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

(2) If notice is given the relevant period is extended to the end of 30 days from—

(a) the date of the notice, or

(b) any other date set out in the notice or a further notice.

(3) In this paragraph “relevant period” means—

(a) the period of 30 days referred to in paragraph 26B(1)(b), or

(b) if notice has been given under sub-paragraph (1) that period as extended (or as most recently extended) in accordance with sub-paragraph (2).

Review out of time

26D

(1) This paragraph applies if—

(a) HMRC have offered a review of a decision under paragraph 26A, and

(b) P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).

(2) HMRC must review the decision under paragraph 26B if—

(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,

(b) HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(3) HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.

Nature of review etc

26E

(1) This paragraph applies if HMRC are required to undertake a review under paragraph 26B or 26D.

(2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3) For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a) by HMRC in reaching the decision, and

(b) by any person in seeking to resolve disagreement about the decision.

(4) The review must take account of any representations made by P at a stage which gives HMRC a reasonable opportunity to consider them.

(5) The review may conclude that the decision is to be—

(a) upheld,

(b) varied, or

(6) HMRC must give P notice of the conclusions of the review and their reasoning within—

(a) a period of 45 days beginning with the relevant date, or

(b) such other period as HMRC and P may agree.

(7) In sub-paragraph (6) “relevant date” means—

(a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 26A), or

(b) the date on which HMRC decided to undertake the review (in a case falling within paragraph 26D).

(8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.

(9) If sub-paragraph (8) applies, HMRC must notify P of the conclusion which the review is treated as having reached.

Bringing of appeals against decisions of HMRC

26F

(1) An appeal under paragraph 26 is to be made to the tribunal before—

(a) the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or

(b) if later, the end of the relevant period (within the meaning of paragraph 26C).

(2) But that is subject to sub-paragraphs (3) to (5).

(3) In a case where HMRC are required to undertake a review under paragraph 26B—

(a) an appeal may not be made until the conclusion date, and

(b) any appeal is to be made within the period of 30 days beginning with the conclusion date.

(4) In a case where HMRC are requested to undertake a review in accordance with paragraph 26D—

(a) an appeal may not be made—

(i) unless HMRC have decided whether or not to undertake a review, and

(ii) if HMRC decide to undertake a review, until the conclusion date; and

(b) any appeal is to be made within the period of 30 days beginning with—

(i) the conclusion date (if HMRC decide to undertake a review), or

(ii) the date on which HMRC decide not to undertake a review.

(5) In a case where paragraph 26E(8) applies, an appeal may be made at any time from the end of the period specified in paragraph 26E(6) to the date 30 days after the conclusion date.

(6) An appeal may be made after the end of the period specified in sub-paragraph (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so.

(7) In this paragraph “conclusion date” means the date of the document notifying the conclusions of the review.

The following Schedule is inserted after Schedule 8 to the Terrorism Act 2000 (c. 11)—

Jurisdiction to try offences committed in the UK

Forfeiture: other terrorism offences and offences with a terrorist connection

Forfeiture: supplementary provisions

Forfeiture: application of proceeds to compensate victims

Notification of changes : general

Periodic re-notification

Effect of absence abroad

Terrorist financing and money laundering

UN terrorism orders

Qualification of duty to give reasons

Inquiries: intercept evidence

Terrorist property: disclosure of information about possible offences

Forfeiture of terrorist cash: determination of period for which cash may be detained

Time allowed for representations by controlled person

Costs of policing at gas facilities: England and Wales

Meaning of “terrorism”

An offence under any of the following sections of the Offences against the Person Act 1861 (c. 100)—

25A

(1) An enforcement authority may impose a penalty of such amount as it considers appropriate on a relevant person who has intentionally participated in activities knowing that the object or effect of them was (whether directly or indirectly) to circumvent a requirement imposed by a direction under this Schedule.

(2) In sub-paragraph (1) “appropriate” means effective, proportionate and dissuasive.

(3) A person on whom a penalty is imposed under this paragraph is not liable to be proceeded against for an offence under paragraph 30A in respect of participation in the same activities.

Offences: relevant person circumventing requirements

30A

(1) A relevant person who intentionally participates in activities knowing that the object or effect of them is (whether directly or indirectly) to circumvent a requirement imposed by a direction under this Schedule commits an offence.

(1A) In a case where a person is guilty of an offence under this paragraph in relation to a requirement of a kind mentioned in paragraph 13, the person is liable—

(a) on summary conviction—

(i) in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, 6 months) or to a fine, or to both;

(ii) in Scotland, to imprisonment for a term not exceeding 12 months, or to a fine not exceeding the statutory maximum, or to both;

(iii) in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both;

(b) on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine, or to both.

(2) In any other case, a person guilty of an offence under this paragraph is liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum;

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.

(3) A person who is convicted of an offence under this paragraph is not liable to a penalty under paragraph 25A in respect of participation in the same activities.

The following Schedule is inserted after Schedule 8 to the Terrorism Act 2000 (c. 11)—

Power to remove documents for examination

Material subject to the Police and Criminal Evidence (Northern Ireland) Order 1989

Material subject to the Terrorism Act 2000: England and Wales and Northern Ireland

Sections 18 to 18E: supplementary provisions

Forfeiture: other terrorism offences and offences with a terrorist connection

Forfeiture: application of proceeds to compensate victims

Terrorist financing and money laundering

Appointment of special advocate

Initial exercise of powers by Lord Chancellor

Offences relating to information about members of armed forces etc

Control orders: powers of entry and search

An offence under any of the following sections of the Offences against the Person Act 1861 (c. 100)—

The following Schedule is inserted after Schedule 8 to the Terrorism Act 2000 (c. 11)—

Meaning of offence having a “terrorist connection”

An offence under any of the following sections of the Explosive Substances Act 1883 (c. 3)—

The following Schedule is inserted after Schedule 8 to the Terrorism Act 2000 (c. 11)—

Periodic re-notification

Notification on return after absence from UK

Terrorist financing and money laundering

Interpretation

Terrorist property: disclosure of information about possible offences

Meaning of “terrorism”

An offence under any of the following sections of the Offences against the Person Act 1861 (c. 100)—

The following Schedule is inserted after Schedule 8 to the Terrorism Act 2000 (c. 11)—

48A

(1) If there is a change in any of the financial information (see paragraph 1 of Schedule 3A), or information about identification documents (see paragraph 2 of that Schedule), in relation to a person to whom the notification requirements apply, the person must notify the police of the change.

(2) For the purposes of subsection (1) there is a change in the financial information if—

(a) an account previously notified in accordance with this Part is closed;

(b) a payment card previously notified in accordance with this Part is no longer held by the person notified as holding it;

(c) an account is opened, or a payment card is obtained, which would have been required to be notified in accordance with section 47(2)(gb) if the account or card had been held at the time when notification was made under section 47(1);

(d) any other financial information previously notified in accordance with this Part is altered or becomes inaccurate.

(3) For the purposes of subsection (1) there is a change in the information about identification documents if—

(a) the person ceases to hold a passport or other document previously notified in accordance with this Part;

(b) the person obtains a passport or other document which would have been required to be notified in accordance with section 47(2)(gc) if it had been held at the time when notification was made under section 47(1).

(4) Where a change required to be notified under subsection (1) relates to opening a new account or obtaining a new payment card as mentioned in subsection (2)(c), the person must in notifying the change include all the information (so far as relevant) specified in paragraph 1(2) of Schedule 3A in respect of the new account or card.

(5) Where a change required to be notified under subsection (1) relates to the holding of a new passport or other document as mentioned in subsection (3)(b), the person must in notifying the change include all the information (so far as relevant) specified in paragraph 2 of Schedule 3A in relation to the new passport or other document.

(6) Notification under this section must be made before the end of the period of three days beginning with the day on which the event in question occurs.

(7) In determining the period within which notification is to be made under this section, any time when the person is—

(a) remanded in or committed to custody by any order of a court,

(b) serving a sentence of imprisonment or detention,

(d) detained under the Immigration Acts,

is to be ignored.

(8) Notification under this section must be accompanied by re-notification of the other information mentioned in section 47(2).

Entry and search of home address

56A

(1) If on an application made by a senior police officer of the relevant force a justice is satisfied that the requirements in subsection (2) are met, the justice may issue a warrant authorising a constable of that force—

(a) to enter premises specified in the warrant for the purpose of assessing the risks posed by the person to whom the warrant relates; and

(b) to search the premises for that purpose.

(2) The requirements are—

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