# Finance Act 2015, Paragraph 6


A notice under this Part of this Schedule must be served before the end of the period of 3 years beginning with the date when the charging notice or supplementary charging notice imposing the charge to tax was issued.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/16/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.