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.