http://www.legislation.gov.uk/ukpga/1979/2/section/135/2005-11-26Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2005-11-26 Part X Duties and Drawbacks—General Provisions Drawback, allowances, duties, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>—general Time limit on payment of drawback or allowance.135No payment shall be made in respect of any drawback or allowance unless the debenture or other document authorising payment is presented for payment within 2 years from the date of the event on the happening of which the drawback or allowance became payable.
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<Title> Duties and Drawbacks—General Provisions</Title>
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Drawback, allowances, duties,
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<Title> Time limit on payment of drawback or allowance.</Title>
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<Text>No payment shall be made in respect of any drawback or allowance unless the debenture or other document authorising payment is presented for payment within 2 years from the date of the event on the happening of which the drawback or allowance became payable.</Text>
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