Part 2

AGGREGATES LEVY

Review and appeal

Extensions of time
40D
1
If under section 40A,
HMRC
have offered P a review of a decision,
HMRC
may within the relevant period notify P that the relevant period is extended.
2
If under section 40B 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 section “relevant period” means—
a
the period of 30 days referred to in—
i
section 40C(1)(b) (in a case falling within subsection (1)), or
ii
section 40B(2) (in a case falling within subsection (2)), or
b
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
Ss. 40A-40G 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. 304 (with Sch. 3 paras. 2-4)