5(1)For subsection (4) of section 137A of the [1979 c. 2.] Customs and Excise Management Act 1979 (time limit on recovery of overpaid excise duty) there shall be substituted the following subsection—
“(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 [1994 c. 9.] Finance 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 [1996 c. 8.] Finance 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.”