[F1121D(1)If under paragraph 121A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.U.K.
(2)If under paragraph 121B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)If notice is given the relevant period is extended to the end of 30 days from—
(a)the date of the notice, or
(b)any other date set out in the notice or a further notice.
(4)In this paragraph “relevant period” means—
(a)the period of 30 days referred to in—
(i)paragraph 121C(1)(b) (in a case falling within sub-paragraph (1)), or
(ii)paragraph 121B(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).]
Textual Amendments
F1Sch. 6 paras. 121A-121G and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 289 (with Sch. 3 paras. 2-4)