31Extension of time for complying with compliance notice

31 Extension of time for complying with compliance notice

31 Extension of time for complying with compliance notice

(1) An authorised officer may, by written notice given to a person or body, extend the compliance period for a compliance notice.

(2) However, the authorised officer may extend the compliance period only if the period has not ended.

(3) In this section—

compliance period means the period ending on the day stated in the compliance notice by which a person is required to comply with the notice and includes that period as extended under this section.