Section 25 of the Principal Act is amended as follows:

(a) by inserting the following subsection after subsection (1C) :

(1CA)  If there is a delay in obtaining information sought by the Commissioner, the Commissioner may extend the period referred to in subsection (1) for such time as is necessary to allow the provision and consideration of the requested information.

(b) by inserting in subsection (1D) "or (1CA) " after " subsection (1C) " .