SCHEDULES
SCHEDULE 11Plastic packaging tax: reviews and appeals
PART 2Reviews
Extensions of time for requiring review
I1I26
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.
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).