(1) The confirmation date of a confirmation statement must be no later than the last day of the review period to which it relates.

(2) For the purposes of this Part, each of the following is a review period -

(a) in relation to a Scottish limited partnership -

(i) registered before the commencement day, the period beginning with 24th July 2017 and ending on the day before the first anniversary of its registration date occurring after the commencement day;

(ii) registered on or after the commencement day, the period of 12 months beginning on its registration date;

(b) in relation to a Scottish qualifying partnership, the period of 12 months beginning on its registration date;

(c) in relation to any eligible Scottish partnership, each period of 12 months beginning with the day after the end of the previous review period.