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Status:
Point in time view as at 05/08/2011.
Changes to legislation:
There are currently no known outstanding effects for the Counter-Terrorism Act 2008, Paragraph 26C.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
This section has no associated Explanatory Notes
[26C(1) If under paragraph 26A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. U.K.
(2)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.
(3)In this paragraph “relevant period” means—
(a)the period of 30 days referred to in paragraph 26B(1)(b), or
(b)if notice has been given under sub-paragraph (1) that period as extended (or as most recently extended) in accordance with sub-paragraph (2).]
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