SCHEDULES

SCHEDULE 6Diverted profits tax

11Extension of the review period

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.