Interpretation
1 In this Schedule -
"relevant period" means -
(a) the period of 18 months beginning when the Commissioner starts the first review under section 178, and
(b) the period of 12 months beginning when the Commissioner starts a subsequent review under that section;
"the relevant review", in relation to a relevant period, means the review under section 178 which the Commissioner must produce a report about by the end of that period.
Information notices
(1) This paragraph applies where the Commissioner gives an information notice during a relevant period.
(2) If the information notice -
(a) states that, in the Commissioner’s opinion, the information is required for the purposes of the relevant review, and
(b) gives the Commissioner’s reasons for reaching that opinion, subsections (5) and (6) of section 142 do not apply but the notice must not require the information to be provided before the end of the period of 24 hours beginning when the notice is given.
Ass
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