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.