# Finance Act 2026, Section 200: Extension of time periods

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

For the purposes of sections 189 to 199(sanctions), 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 or the tribunal allowed.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/200 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.