SCHEDULES
I1SCHEDULE 13Excise duties: compliance checks
Annotations:
Commencement Information
Part 2Time limits
Assessments
5
1
Section 12A of FA 1994 (other assessments relating to excise duty matters) is amended as follows.
2
In subsections (4)(a) and (6), for “three years” substitute “
4 years
”
.
3
In subsection (6), for the words from “where the assessment” to the end substitute “
falling within section 12(5A)(a) or (b)
”
.
4
After subsection (6) insert—
7
For the purposes of subsection (6), a reference in section 12(5A) to a loss of duty of excise includes a loss caused by giving relief, allowing a rebate, conferring an entitlement to drawback or repaying an amount that ought not to have been given, allowed, conferred or repaid.
Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)