Sch 6 para 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.