11(1)In section 101 (HMRC review of charging notice)—U.K.
(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.