43Prescribed period for the purposes of section 72 of the Act

#### 43 Prescribed period for the purposes of section 72 of the Act (1) For the purposes of paragraph 72(1)(b) of the Act, the period prescribed is the period ending on: (a) except where paragraph (b) applies—the expiration of the day next following the day on which the goods referred to in that subsection were imported; or (b) if the first‑mentioned day in paragraph (a) is not, in relation to the receiving of an entry in respect of goods, a working day of the Customs—the expiration of the day next following that first‑mentioned day that is such a working day of the Customs. (2) For the purposes of paragraph 72(4)(b) of the Act, a period of 6 months is prescribed. (3) In subregulation (1), working day of the Customs has the same meaning as in regulation 19.