ClaimsU.K.
Valid from 01/04/2011
7U.K.In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “ 4 years ”.
Valid from 01/04/2011
8U.K.In Schedule 3 to FA 2001 (excise duty: payments by Commissioners in case of error or delay), in each of the following provisions, for “three years” substitute “ 4 years ”
(a)paragraph 7(1)(d),
(b)paragraph 8(1)(e),
(c)paragraph 9(1)(g), and
(d)paragraph 10(1)(b).