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Section 240 Extension of period for making representationsI1I2I3

United Kingdom

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

Where a provision of this Chapter requires an authorised officer of Revenue and Customs to allow a specified period of time for a person to make representations, the officer may, by notice to the person, extend that period.

Annotations

Commencement

I1

S. 240 not in force at Royal Assent, see s. 249(2)

I2

S. 240 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 240 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)