SCHEDULES
SCHEDULE 13Excise duties: compliance checks
Part 2Time limits
7Claims
In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “4 years”.
In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “4 years”.