Textual Amendments
F1Sch. 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. U.K.
(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).]