# Finance Act 2014, Paragraph 8


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 this Schedule 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/2014/26/schedule/35/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.