Section 117B(3)

An extension of a period under subsection (2) above expires— at the end of the period prescribed for the purposes of this subsection, or if sooner, at the end of the period prescribed for the purposes of section 20 above.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2025-01-01; changes after this date are not shown.