http://www.legislation.gov.uk/ukpga/2019/1/schedule/6/paragraph/9Finance Act 2019An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2023-07-11SCHEDULESSCHEDULE 6Diverted profits tax<Emphasis>Extension of period for issuing a preliminary notice</Emphasis>91Section 93 (preliminary notice) is amended as follows.2In subsection (5) (period for issuing a notice) for the words from “, a preliminary notice” to the end substitute—
aa preliminary notice may not be issued in respect of an accounting period on the basis that section 80 or 81 applies more than six months after the last day on which an amendment of the company tax return for the accounting period could be made, andba preliminary notice may not be issued in respect of an accounting period on the basis that section 86 applies more than 24 months after the end of that accounting period.3After subsection (5) insert—5AFor the purposes of subsection (5)(a) no account is to be taken of any exception to paragraph 15(4) of Schedule 18 to FA 1998 (period for amending a company tax return).4The amendments made by this paragraph do not have effect in relation to a preliminary notice if the period during which it may be issued (but for the amendments) expires before this Act is passed.
