[F183DExtensions of timeU.K.
(1)If under section 83A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)If under section 83B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)If notice is given the relevant period is extended to the end of 30 days from—
(a)the date of the notice, or
(b)any other date set out in the notice or a further notice.
(4)In this section “relevant period” means—
(a)the period of 30 days referred to in—
(i)section 83C(1)(b) (in a case falling within subsection (1)), or
(ii)section 83B(2) (in a case falling within subsection (2)), or
(b)if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).]
Textual Amendments