Section 186 | Extending claim period if notice under section 185 not given or given late

(1)If there is a contravention of section 185(2), the Commissioners must consider whether, as a result of the contravention, any person has been prejudiced with respect to the making or amendment of a claim under section 174.

(2)Subsection (3) applies if—

(a)there is a contravention of section 185(2), or

(b)a notice required by section 185(2) is given after the relevant notice concerned.

(3)The Commissioners may, if they think fit, treat the period for the making or amendment of a claim under section 174 in the case concerned as extended by such further period as appears to them to be appropriate.

(4)In this section “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.