SCHEDULES

SCHEDULE 5 Indirect taxes: overpayments etc

Part II Time limits

Repayments

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—

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.