# Finance Act 2016, Paragraph 27


A failure to do anything required by this Part to be done within a limited period of time goes not give rise to liability to a penalty if it is 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/2016/24/schedule/19/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.