Section 40(5)

Where a period within which a report under section 38 is to be prepared and published is extended or further extended under section 39(2A), (3) , (3A) or (4), the period as extended or (as the case may be) further extended shall, subject to subsections (6) and (7), be calculated by taking the period being extended and adding to it the period of the extension (whether or not those periods overlap in time).

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