Related Commentary  Related HMRC Manuals

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.

83D(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.

83D(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.

83D(4)  In this section “relevant period” means–

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