Extension of compliance deadlines under section 171: specified pandemic-period time limits consolidated to a single extended date. Inserts a proviso extending time limits for completion or compliance of actions under Section 171 that fell between 20 March 2020 and 29 November 2020, where not met, up to 30 November 2020; the amendment is made to clause (i) of the first paragraph of the earlier notification and is deemed to have come into force from 1 September 2020.