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5.—(1) The Commission may extend the period within which an appeal under section 59 of the Act is to be determined if it considers that a relevant person has failed (whether with or without a reasonable excuse) to comply with any requirement of a notice under section 109 of the 2002 Act as applied to the Act.
(2) In paragraph (1) “relevant person” means—
(a)the appellant in an appeal under section 59 of the Act;
(b)any person who (whether alone or as a member of a group) owns or has control of the appellant; or
(c)any officer, employee or agent of any person mentioned in paragraph (a) or (b).
(3) For the purposes of paragraph (2) a person or group of persons able, directly or indirectly, to control or materially to influence the policy of a body of persons corporate or unincorporate, but without having a controlling interest in that body of persons, may be treated as having control of it.
(4) An extension under paragraph (1) shall come into force when published by the Commission.
(5) An extension under paragraph (1) shall continue in force until—
(a)the relevant person provides the information or documents to the satisfaction of the Commission or (as the case may be) appears as a witness in accordance with the requirements of the Commission; or
(b)the Commission publishes a decision to cancel the extension.
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