The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024
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Change 1
15 Extension of time
(1) If HMRC have offered a review of a decision under regulation 13, HMRC may within the relevant period notify the person or representative to whom the review was offered that the relevant period is extended. (2) If HMRC give notice under paragraph (1), the relevant period is extended to the end of the period of 30 days from— (a) the date of the notice; or (b) any other date set out in the notice or a further notice. (3) In this regulation, “relevant period” means— (a) the period for acceptance of an offer of review referred to in regulation 14(1)(b); or (b) if notice has been given under paragraph (1), that period as extended (or most recently extended) in accordance with paragraph (2).
15 Extension of time
(1) If HMRC have offered a review of a decision under regulation 13, HMRC may within the relevant period notify the person or representative to whom the review was offered that the relevant period is extended. (2) If HMRC give notice under paragraph (1), the relevant period is extended to the end of the period of 30 days from— (a) the date of the notice; or (b) any other date set out in the notice or a further notice. (3) In this regulation, “relevant period” means— (a) the period for acceptance of an offer of review referred to in regulation 14(1)(b); or (b) if notice has been given under paragraph (1), that period as extended (or most recently extended) in accordance with paragraph (2).
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