Statute
Section 809YB — Income Tax Act 2007: Condition E: supplementary
Text of the provision Official document
Condition E: supplementary 809YB 1 An officer of Revenue and Customs may agree in a particular case to extend any period within which disposal proceeds (or instalments) must be taken offshore or used by a relevant person to make a qualifying investment in order to satisfy Condition E.
2 The power to agree to an extension is exercisable only in exceptional circumstances and only if the remittance basis user requests such an extension.
Official source: legislation.gov.uk
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