# The Business Investment Relief Regulations 2012, Regulation 2: Circumstances in which grace period may be extended


The grace period allowed for an appropriate mitigation step by section 809VJ of the Income Tax Act 2007 may be extended by an officer of Revenue and Customs if regulation 3 or 4 applies.

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Source: https://www.legislation.gov.uk/uksi/2012/1898/regulation/2 (the official version)
Page: https://openlegislation.uk/business-investment-relief-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.