The High Court may, on an application made by the enforcement authority, extend the determination period if satisfied that—
The application must be made before the determination period would otherwise end.
An extension of the determination period must end no later than the end of the period of 63 days beginning with the day after that on which the period would otherwise end.
Where the determination period is extended under subsection (1), it may be further extended by the High Court (and subsections (2) and (3) apply in relation to any further extension as they apply in relation to the first one).
But the determination period as extended must not in total exceed the period of 186 days starting with the day of compliance (within the meaning given by section 362D(7)(b)).