# Finance Act 2008, Paragraph 44

Extent: E+W+S+N.I.

A failure by a person to do anything required to be done within a limited period of time does not give rise to liability to a penalty under paragraph 39 or 40 if the person did it within such further time, if any, as an officer of Revenue and Customs may have allowed.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.