# Finance Act 2004, Section 315C: Failure to comply with time limit


A failure to do anything required to be done within a limited period of time does not give rise to liability to a penalty under section 315 or 315A if the person did it within such further time, if any, as an officer of Revenue and Customs or the tribunal may have allowed.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/315C (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-315C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.