SCHEDULES

I1SCHEDULE 13Excise duties: compliance checks

Annotations:
Commencement Information
I1

Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

Part 2Time limits

Claims

7

In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “ 4 years ”.

8

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).