Section 33C — Finance Act 2003: Extensions of time

Extensions of time 33C 1 If under section 33A, 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 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.

3 In this section “relevant period” means—

a the period of 30 days referred to in section 33B(1)(b), or b if notice has been given under subsection (1) that period as extended (or as most recently extended) in accordance with subsection (2).