SCHEDULES

SCHEDULE 13 U.K.Excise duties: compliance checks

Commencement Information

I1 Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

Part 2 U.K.Time limits

Claims U.K.

7 U.K.In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “ 4 years ”.