282Extension of time for payment—interest charge and realisations charge

282  Extension of time for payment—interest charge and realisations charge  (1)  The Inspector‑General may, in a particular case, extend the time for payment of interest charge or realisations charge.  (2) The following provisions apply in relation to extensions of time under subsection (1):  (a) the person liable to pay the charge may apply for an extension;  (b) an application is to be in writing, setting out the reasons for the application, and is to be made to the Inspector‑General before the original time for payment;  (c) the Inspector‑General’s decision on an application is to be in writing;  (d) application may be made to the Administrative Review Tribunal for review of a decision to refuse an application, or to grant a lesser extension than was applied for. Note: Section 266 of the Administrative Review Tribunal Act 2024 requires notification of a decision that is reviewable.