SCHEDULES
SCHEDULE 6Diverted profits tax
Extension of the review period
11
1
In section 101 (HMRC review of charging notice)—
a
in subsection (2) (meaning of “review period”) for “12 months” substitute “
15 months
”
, and
b
in subsection (13) (events that bring the review period to an end early) for “12 months” substitute “
15 months
”
.
2
The amendments made by this paragraph do not have effect in relation to a review period that, but for the amendments, expires before 29 October 2018.