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The Double Taxation Dispute Resolution (EU) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 51
- PART 3
- CHAPTER 2
- Regulation 23
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Extension of the MAP period
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23.—(1) The Commissioners may, at any time within the MAP period, make a request to each other competent authority concerned to extend the MAP period by a period which is—
(a)specified in the request, and
(b)no longer than a year beginning with the date on which the MAP period would end but for the request.
(2) The Commissioners must provide a written justification for the request when it is made.
(3) When the Commissioners make the request and provide the justification, the MAP period is extended by the period specified in the request (irrespective of whether that request is formally accepted by any other competent authority concerned).
(4) Where another competent authority concerned makes a request to extend the period referred to in Article 4 of the Directive, in accordance with that Article, the MAP period is extended accordingly.
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