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Finance (No. 3) Act 2010

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There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 5. Help about Changes to Legislation

5(1)Section 12A of FA 1994 (other assessments relating to excise duty matters) is amended as follows.U.K.

(2)In subsections (4)(a) and (6), for “three years” substitute “ 4 years ”.

(3)In subsection (6), for the words from “where the assessment” to the end substitute “ falling within section 12(5A)(a) or (b) ”.

(4)After subsection (6) insert—

(7)For the purposes of subsection (6), a reference in section 12(5A) to a loss of duty of excise includes a loss caused by giving relief, allowing a rebate, conferring an entitlement to drawback or repaying an amount that ought not to have been given, allowed, conferred or repaid.

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