Paragraph 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.