[138B Section 138A: supplementary]

[138B  Section 138A: supplementary]

[(1)     A period extended under section 138A(2) may also be extended under section 138A(3), and a period extended under section 138A(3) may also be extended under section 138A(2).

(2)     No more than one extension is possible under section 138A(2).

(3)     Where a period is extended or further extended under section 138A(2) or (3), the period as extended or (as the case may be) further extended shall, subject to subsections (4) and (5), be calculated by

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