44U.K.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 paragraph 39 or 40 if the person did it within such further time, if any, as an officer of Revenue and Customs may have allowed.
Commencement Information
I1Sch. 36 para. 44 in force at 1.4.2009 by S.I. 2009/404, art. 2