SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Part XI Review and appeal
F1Extensions of time
Sch. 6 paras. 121A-121G and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 289 (with Sch. 3 paras. 2-4)
121D
1
If under paragraph 121A, 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 paragraph 121B 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 paragraph “relevant period” means—
a
the period of 30 days referred to in—
i
paragraph 121C(1)(b) (in a case falling within sub-paragraph (1)), or
ii
paragraph 121B(2) (in a case falling within sub-paragraph (2)), or
b
if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3