[106F Offences under sections 106B to 106D: supplementary provision]
Taxes Management Act 1970 (1970 c 9) | Legislation

[106F  Offences under sections 106B to 106D: supplementary provision]

[(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

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