Section 268 | Extension

(1)An HMRC officer may, on the application of the nominated person and if the officer considers it appropriate, extend (or further extend) by up to 5 years the period for which an advance tax clearance binds HMRC.

(2)The “nominated person” is—

(a)the qualifying person who made the application for the clearance, or

(b)a qualifying person notified to HMRC by the person who is for the time being the nominated person.