Article 109 Extension of time limits specified by comptroller
(1)
A request under section 117B(2) must be—
(a)
made in writing; and
(b)
made before the end of the period prescribed by paragraph (2).
(2)
The period prescribed for the purposes of section 117B(3) is two months beginning immediately after the expiry of the period to which section 117B(2) applies.