Paragraph 5 I1

(1)

If under paragraph 2 HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

(2)

If under paragraph 3 another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

(3)

If notice is given the relevant period is extended to the end of 30 days from—

(a)

the date of the notice, or

(b)

any other date set out in the notice or a further notice.

(4)

In this paragraph “relevant period” means—

(a)

the period of 30 days referred to in—

(i)

paragraph 4(1)(b) (in a case falling within sub-paragraph (1)), or

(ii)

paragraph 3(2) (in a case falling within sub-paragraph (2)), or

(b)

if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).

Annotations

Commencement

I1: Sch. 10 para. 5 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)