6(1)In each of the enactments specified in sub-paragraph (2) below (which provide for the time limits applying to the making of assessments), for the words “six years”, wherever they occur, there shall be substituted the words “three years”.
(2)Those enactments are—
(a)section 12(4)(a) and (5) of the Finance Act 1994 (excise duties);
(b)paragraph 26(1) and (4) of Schedule 7 to that Act (insurance premium tax); and
(c)paragraph 33(1) and (4) of Schedule 5 to the [1996 c. 8.] Finance Act 1996 (landfill tax).