PART 5PENALTIES
CHAPTER 5PENALTIES RELATING TO INVESTIGATIONS
Penalties for failure to comply or obstruction
I1148Effect of extension of time limit for compliance
Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.