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Paragraph 52 Extension of time to accept or require review

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

An officer of Revenue and Customs may by notice extend (or further extend) the period mentioned in paragraph 49(3) or 50(3).

(2)

The period 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.