Related Commentary  

106F(1)  Where a period of time is extended under subsection (2) of section 118 by HMRC, the tribunal or an officer (but not where a period is otherwise extended under that subsection), any reference in section 106B, 106C or 106D to the end of the period is to be read as a reference to the end of the period as so extended.

106F(2)  The Treasury may by regulations specify the amount (which must not be less than £25,000) that is to be the threshold amount for the purposes of sections 106B to 106D.

106F(3)  The Treasury may by regulations make provision as to the calculation for the purposes of sections 106B to 106D of–

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