Section 146(8)

If an assessment notice— subsections (6) and (7) do not apply but the notice must not require the controller or processor to comply with the requirement before the end of the period of 7 days beginning when the notice is given. states that, in the Commissioner's opinion, it is necessary for the controller or processor to comply with a requirement in the notice urgently, gives the Commissioner's reasons for reaching that opinion, and does not meet the conditions in subsection (9)(a) to (d),

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