# The Export (Penalty) Regulations 2003, Regulation 9C: Extensions of time


(1) If under regulation 9A, 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 regulation “relevant period” means—
(a) the period of 30 days referred to in regulation 9B(1)(b), or
(b) if notice has been given under paragraph (1) that period as extended (or as most recently extended) in accordance with paragraph (2).

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Source: https://www.legislation.gov.uk/uksi/2003/3102/regulation/9C (the official version)
Page: https://openlegislation.uk/export-penalty-regulations-2003/regulation-9C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.