SCHEDULES
SCHEDULE 7Terrorist financing and money laundering
Part 6Enforcement: civil penalties
F1Extensions of time
Annotations:
Amendments (Textual)
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).
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