Finance (No. 3) Act 2010 (c. 33)

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 ”.

8 U.K. In Schedule 3 to FA 2001 (excise duty: payments by Commissioners in case of error or delay), in each of the following provisions, for “three years” substitute “ 4 years ”

(a) paragraph 7(1)(d),

(b) paragraph 8(1)(e),

(c) paragraph 9(1)(g), and

(d) paragraph 10(1)(b).