# Finance Act 2013, Paragraph 4


(1) If a notice is given to the taxpayer under paragraph 3, the taxpayer has 45 days beginning with the day on which the notice is given to send written representations in response to the notice to the designated HMRC officer.
(2) The designated officer may, on a written request made by the taxpayer, extend the period during which representations may be made.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.