Section 82(3A)

Where the Certification Officer requests a person to furnish information to him in connection with enquiries made by him under this section, he shall specify the date by which that information is to be furnished and, unless he considers that it would be inappropriate to do so, shall proceed with his determination ... notwithstanding that the information has not been furnished to him by the specified date.

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Source: legislation.gov.uk · retrieved 2026-09-04