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).