Finance Act 2015 (c. 11)

SCHEDULES

SCHEDULE 16 U.K. Recovery of unpaid diverted profits tax due from non-UK resident company

PART 2 U.K. Recovery of diverted profits tax from related companies

Time limit for giving notice U.K.

6 U.K. A notice under this Part of this Schedule must be served before the end of the period of 3 years beginning with the date when the charging notice or supplementary charging notice imposing the charge to tax was issued.