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Finance Act 2021
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Changes over time for: Paragraph 6
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- 10/12/2021- Amendment
- 01/04/2022- Amendment
- 01/03/2024
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6(1)If under paragraph 3 HMRC have offered P a review of a decision, HMRC may within the period for requiring a review notify P that that period is extended.U.K.
(2)If under paragraph 4 another person may require HMRC to review a matter, HMRC may within the period for requiring a review notify the other person that that period is extended.
(3)If notice is given the period for requiring a review is extended to the end of the period of 30 days beginning with—
(a)the date of the notice, or
(b)any other date set out in the notice or a further notice.
(4)In this paragraph, “period for requiring a review” means—
(a)the period of 30 days referred to in—
(i)paragraph 5(1)(b)(in a case falling within sub-paragraph (1)), or
(ii)paragraph 4(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).
Commencement Information
I1Sch. 11 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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