Section 83D — Value Added Tax Act 1994: Extensions of time

Extensions of time 83D 1 If under section 83A 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 83B 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 83C(1)(b) (in a case falling within subsection (1)), or ii section 83B(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).