Related Commentary  Related HMRC Manuals

809VJ(1)  The grace period allowed for the step mentioned in section 809VI(2)(a) is the period of 90 days beginning–

(a)if the potentially chargeable event is a breach of the extraction of value rule, with the day on which the value is received, and

(b)otherwise, with the day on which a relevant person first became aware or ought reasonably to have become aware of the potentially chargeable event.

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