A failure by a person to do anything required to be done within a limited period of time, does not give rise to liability to a penalty under section 56 or 57 if the person did it within such further time (if any) as an authorised officer may have allowed.
Commencement Information
I1S. 64 not in force at Royal Assent, see s. 79(2)
I2S. 64 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2