OpenLegislation

Paragraph 6 I1I2

(1)

If under paragraph 3 HMRC have offered P a review of a decision, HMRC may within the period for requiring a review notify P that that period is extended.

(2)

If under paragraph 4 another person may require HMRC to review a matter, HMRC may within the period for requiring a review notify the other person that that period is extended.

(3)

If notice is given the period for requiring a review is extended to the end of the period of 30 days beginning with—

(a)

the date of the notice, or

(b)

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

(4)

In this paragraph, “period for requiring a review” means—

(a)

the period of 30 days referred to in—

(i)

paragraph 5(1)(b)(in a case falling within sub-paragraph (1)), or

(ii)

paragraph 4(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. 11 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2

Sch. 11 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4