# Finance Act 2019, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/6/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-6/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.