# Finance Act 2026, Section 240: Extension of period for making representations

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

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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/240 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-240
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.