{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-6/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-6/paragraph-11.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/6/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) In section 101 (HMRC review of charging notice)—\n(a) in subsection (2) (meaning of “review period”) for “12 months” substitute “ 15 months ”, and\n(b) in subsection (13) (events that bring the review period to an end early) for “12 months” substitute “ 15 months ”.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/6/paragraph/11",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}