S.L. 406.10 Art. 21Notifications following additional information requests.

Where the Commissioner requests additional information, he shall notify the applicant of his decision to approve or refuse the refund application within two months of receiving the requested information or, if he has not received a reply to his request, within two months of expiry of the time limit laid down in regulation 20(2). However, the period available for the decision in respect of the whole or part of the refund application shall always be at least six months from the date of receipt of the application by the Commissioner:

Provided that, where the Commissioner requests further additional information, he shall notify the applicant of his decision in respect of the whole or part of the refund application within eight months of receipt of the application.