SCHEDULES
I1SCHEDULE 13Excise duties: compliance checks
Annotations:
Commencement Information
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).
Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)