SCHEDULES

SCHEDULE 7Terrorist financing and money laundering

Part 6Enforcement: civil penalties

F1Extensions of time

Annotations:
Amendments (Textual)
F1

Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3

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.

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).