Part 3Administration
29Excise duties: compliance checks
(1)
Schedule 13 contains provision about information and inspection powers, record-keeping and time limits for assessments and claims involving excise duties.
(2)
The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.
(3)
An order under subsection (2)—
(a)
may appoint different days for different provisions or for different purposes, and
(b)
may include transitional provision and savings.