Section 809YB | Condition E: supplementary ^F1F2

(1)An officer of Revenue and Customs may agree in a particular case to extend any period within which disposal proceeds (or instalments) must be taken offshore or used by a relevant person to make a qualifying investment in order to satisfy Condition E.

(2)The power to agree to an extension is exercisable only in exceptional circumstances and only if the remittance basis user requests such an extension.