# Finance Act 2026, Section 174: Extension of time periods

Extent: E+W+S+N.I.

For the purposes of sections 171 and 173, a failure of a person to do anything within a limited period of time is to be disregarded if the person did the thing within such further period of time, if any, as an officer of Revenue and Customs allowed.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/174 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.