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Finance Act 1997

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Part IIE+W+S+N.I. Time limits

RepaymentsE+W+S+N.I.

5(1)For subsection (4) of section 137A of the M1Customs and Excise Management Act 1979 (time limit on recovery of overpaid excise duty) there shall be substituted the following subsection—E+W+S+N.I.

(4)The Commissioners shall not be liable, on a claim made under this section, to repay any amount paid to them more than three years before the making of the claim.

(2)For sub-paragraphs (4) and (5) of paragraph 8 of Schedule 7 to the M2Finance Act 1994 (time limit on recovery of overpaid insurance premium tax) there shall be substituted the following sub-paragraph—

(4)The Commissioners shall not be liable, on a claim made under this paragraph, to repay any amount paid to them more than three years before the making of the claim.

(3)For sub-paragraph (4) of paragraph 14 of Schedule 5 to the M3Finance Act 1996 (time limit on recovery of overpaid landfill tax) there shall be substituted the following sub-paragraph—

(4)The Commissioners shall not be liable, on a claim made under this paragraph, to repay any amount paid to them more than three years before the making of the claim.

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Marginal Citations

AssessmentsE+W+S+N.I.

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 ”.E+W+S+N.I.

(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 M4Finance Act 1996 (landfill tax).

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