A failure by a person to do anything required to be done within a limited period of time does not give rise to liability to a penalty under section 195 or 196 if the person did it within such further time (if any) as a designated officer may have allowed.
Commencement Information
I1S. 200 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)