# Finance Act 2011, Paragraph 33


A failure to do anything required to be done within a limited period of time does not give rise to liability under paragraph 30 or 31 if the thing was done 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/2011/11/schedule/23/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.