Ss. 12A, 12B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1), 7; S.I. 1997/1305, art. 2

Word at the end of s. 12A(3)(b) repealed (1.10.1998) by 1998 c. 36, ss. 20, 165, Sch. 2 paras. 8(2), 12, Sch. 27 Pt. I(5), Note; S.I. 1998/2243, art. 2

S. 12A(3)(bb) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 10; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 34, 37

Word in s. 12A(3)(c) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 8(3), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 18(a), 21

Word in s. 12A(3)(c) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 18(b), 21

S. 12A(3)(d)(e) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by Finance Act 1998 (c. 36), Sch. 2 paras. 8(3), 12; S.I. 2008/2302, arts. 2, 3; S.I. 2009/1022, arts. 2, 3

Words in s. 12A(4)(a) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(2); S.I. 2011/777, art. 2 (with art. 5)

Words in s. 12A(6) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(2); S.I. 2011/777, art. 2 (with art. 5)

Words in s. 12A(6) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(3); S.I. 2011/777, art. 2

S. 12A(7) inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 5(4); S.I. 2011/777, art. 2

1979 c. 5.

http://www.legislation.gov.uk/ukpga/1994/9/section/12A/2023-08-01Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-20Expert Participation2023-08-01Part I Customs and ExciseChapter II Appeals and Penalties Assessments to excise duty or to penalties
12A Other assessments relating to excise duty matters.(1)

This subsection applies where any relevant excise duty relief other than an excepted relief—

(a)

has been given but ought not to have been given, or

(b)

would not have been given had the facts been known or been as they later turn out to be.

(2)

Where subsection (1) above applies, the Commissioners may assess the amount of the relief given as being excise duty due from the liable person and notify him or his representative accordingly.

(3)

Where an amount has been assessed as due from any person under—

(a)

subsection (2) above,

(b)

section 94 or 96 of the Management Act, ...

(bb)

section 60, 78 or 79 of the Finance (No. 2) Act 2023,

(c)

section 10, 13, 13ZB, 13AB, 13AD, 14, 14F, 23 or 24 of the Hydrocarbon Oil Duties Act 1979,

(d)

section 8 of the Tobacco Products Duty Act 1979, or

(e)

section 2 of the Finance (No. 2) Act 1992,

and notice has been given accordingly, that amount shall, subject to any appeal under section 16 below, be deemed to be an amount of excise duty due from that person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

(4)

No assessment under any of the provisions referred to in subsection (3) above, or under section 61 or 167 of the Management Act, shall be made at any time after whichever is the earlier of the following times, that is to say—

(a)

subject to subsection (6) below, the end of the period of 4 years beginning with the relevant time; and

(b)

the end of the period of one year beginning with the day on which evidence of facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge.

(5)

Subsection (4) above shall be without prejudice, where further evidence comes to the knowledge of the Commissioners at any time after the making the assessment concerned, to the making of a further assessment within the period applicable by virtue of that subsection in relation to that further assessment.

(6)

Subsection (4) above shall have effect as if the reference in paragraph (a) to 4 years were a reference to twenty years in any case falling within section 12(5A)(a) or (b).

(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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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14449731" marker="F1">
<p>
Ss. 12A, 12B inserted (1.6.1997) by
<ref eId="c00389" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c00390" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref eId="c00391" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/1">Sch. 6 paras. 1(1)</ref>
,
<ref eId="c00392" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7">7</ref>
;
<ref eId="c00393" href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref eId="c00394" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14449741" marker="F2">
<p>
Word at the end of s. 12A(3)(b) repealed (1.10.1998) by
<ref eId="c00395" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c00396" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">ss. 20</ref>
,
<ref eId="c00397" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165">165</ref>
,
<ref eId="c00398" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8/2">Sch. 2 paras. 8(2)</ref>
,
<ref eId="c00399" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/12">12</ref>
,
<ref eId="c00400" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/5">Sch. 27 Pt. I(5)</ref>
, Note;
<ref eId="c00401" href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref eId="c00402" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-826510807800bb4ed4a6b51b742989ec" marker="F3">
<p>
<ref eId="ccd8e120231124155052882Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/12A/3/bb">S. 12A(3)(bb)</ref>
substituted (1.8.2023) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref eId="ccd8e720231124155052882Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ref>
,
<ref eId="ccd8e1020231124155052882Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/10">Sch. 13 para. 10</ref>
;
<ref eId="d10e13" href="http://www.legislation.gov.uk/id/uksi/2023/884">S.I. 2023/884</ref>
,
<ref eId="ccd8e1620231124155052882Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/2/1/j">reg. 2(1)(j)</ref>
(with
<ref eId="ccd8e2020231124155052882Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/10">reg. 10</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e5084aa10ef660bc50667c80f0afe857" marker="F4">
<p>
Word in s. 12A(3)(c) inserted (1.11.2008) by
<ref eId="cpqxkyyi2-00025" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cpqxkyyi2-00026" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/34">Sch. 6 paras. 34</ref>
,
<ref eId="cpqxkyyi2-00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/37">37</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1b80b8f4d27ab58244591462d0a6107a" marker="F5">
<p>
Word in s. 12A(3)(c) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by
<ref eId="cpsbk1ay2-00010" href="http://www.legislation.gov.uk/id/ukpga/1998/36">Finance Act 1998 (c. 36)</ref>
,
<ref eId="cpsbk1ay2-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8/3">Sch. 2 paras. 8(3)</ref>
,
<ref eId="cpsbk1ay2-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/12">12</ref>
;
<ref eId="cpsbk1ay2-00013" href="http://www.legislation.gov.uk/id/uksi/2008/2302">S.I. 2008/2302</ref>
,
<ref eId="cpsbk1ay2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/2">arts. 2</ref>
,
<ref eId="cpsbk1ay2-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/3">3</ref>
;
<ref eId="cpsbk1ay2-00016" href="http://www.legislation.gov.uk/id/uksi/2009/1022">S.I. 2009/1022</ref>
,
<ref eId="cpsbk1ay2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/2">arts. 2</ref>
,
<ref eId="cpsbk1ay2-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/3">3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-aae2a449b279d01633b8688c61e11f73" marker="F6">
<p>
Word in s. 12A(3)(c) inserted (1.11.2008) by
<ref eId="cpqxkyyi2-00007" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cpqxkyyi2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/18/a">Sch. 6 paras. 18(a)</ref>
,
<ref eId="cpqxkyyi2-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c2384781d85cb52b3fc2154e7fbafbf0" marker="F7">
<p>
Word in s. 12A(3)(c) inserted (1.11.2008) by
<ref eId="cpqxkyyi2-00016" href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref eId="cpqxkyyi2-00017" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/18/b">Sch. 6 paras. 18(b)</ref>
,
<ref eId="cpqxkyyi2-00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/6/paragraph/21">21</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0ce6c826c9280ff75680d5cc7ab5bba6" marker="F8">
<p>
S. 12A(3)(d)(e) inserted (1.10.1998 for certain purposes, 1.9.2008 for specified purposes, 1.6.2009 for specified purposes) by
<ref eId="cpsbk1ay2-00030" href="http://www.legislation.gov.uk/id/ukpga/1998/36">Finance Act 1998 (c. 36)</ref>
,
<ref eId="cpsbk1ay2-00031" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8/3">Sch. 2 paras. 8(3)</ref>
,
<ref eId="cpsbk1ay2-00032" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/12">12</ref>
;
<ref eId="cpsbk1ay2-00033" href="http://www.legislation.gov.uk/id/uksi/2008/2302">S.I. 2008/2302</ref>
,
<ref eId="cpsbk1ay2-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/2">arts. 2</ref>
,
<ref eId="cpsbk1ay2-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2302/article/3">3</ref>
;
<ref eId="cpsbk1ay2-00036" href="http://www.legislation.gov.uk/id/uksi/2009/1022">S.I. 2009/1022</ref>
,
<ref eId="cpsbk1ay2-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/2">arts. 2</ref>
,
<ref eId="cpsbk1ay2-00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1022/article/3">3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7a97126296baa4093dd7211a1bc44c0f" marker="F9">
<p>
Words in s. 12A(4)(a) substituted (1.4.2011) by
<ref eId="cpwjl5pw2-00018" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="cpwjl5pw2-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="cpwjl5pw2-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/5/2">Sch. 13 para. 5(2)</ref>
;
<ref eId="cpwjl5pw2-00021" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="cpwjl5pw2-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
(with
<ref eId="cpwjl5pw2-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/5">art. 5</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dacc5fc3a47603c38bc7622643f60680" marker="F10">
<p>
Words in s. 12A(6) substituted (1.4.2011) by
<ref eId="cpwjl5pw2-00030" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="cpwjl5pw2-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="cpwjl5pw2-00032" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/5/2">Sch. 13 para. 5(2)</ref>
;
<ref eId="cpwjl5pw2-00033" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="cpwjl5pw2-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
(with
<ref eId="cpwjl5pw2-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/5">art. 5</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-212607d074b0e3330f3d26ea727e258a" marker="F11">
<p>
Words in s. 12A(6) substituted (1.4.2011) by
<ref eId="cpwjl5pw2-00042" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="cpwjl5pw2-00043" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="cpwjl5pw2-00044" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/5/3">Sch. 13 para. 5(3)</ref>
;
<ref eId="cpwjl5pw2-00045" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="cpwjl5pw2-00046" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2ae9ce5251cbaedda60e5597ca29b4be" marker="F12">
<p>
S. 12A(7) inserted (1.4.2011) by
<ref eId="cpwjl5pw2-00007" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="cpwjl5pw2-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="cpwjl5pw2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/5/4">Sch. 13 para. 5(4)</ref>
;
<ref eId="cpwjl5pw2-00010" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="cpwjl5pw2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14449771" marker="M1">
<p>
<ref eId="c00421" href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/9/section/12A/2023-08-01</dc:identifier>
<dc:title>Finance Act 1994</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1994-05-03</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-20</dc:modified>
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<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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<ukm:Year Value="1994"/>
<ukm:Number Value="9"/>
<ukm:EnactmentDate Date="1994-05-03"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf" Title="Print Version"/>
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</meta>
<body eId="body">
<part eId="part-I">
<num>Part I</num>
<heading> Customs and Excise</heading>
<chapter eId="part-I-chapter-II">
<num>Chapter II</num>
<heading> Appeals and Penalties</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-I-chapter-II-crossheading-assessments-to-excise-duty-or-to-penalties">
<heading> Assessments to excise duty or to penalties</heading>
<section eId="section-12A" uk:target="true">
<num>
<ins class="first" ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<noteRef uk:name="commentary" href="#c14449731" class="commentary"/>
12A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731"> Other assessments relating to excise duty matters.</ins>
</heading>
<subsection eId="section-12A-1">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">This subsection applies where any relevant excise duty relief other than an excepted relief—</ins>
</p>
</intro>
<level class="para1" eId="section-12A-1-a">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">has been given but ought not to have been given, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-1-b">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">would not have been given had the facts been known or been as they later turn out to be.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-12A-2">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">Where subsection (1) above applies, the Commissioners may assess the amount of the relief given as being excise duty due from the liable person and notify him or his representative accordingly.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-3">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">Where an amount has been assessed as due from any person under—</ins>
</p>
</intro>
<level class="para1" eId="section-12A-3-a">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">subsection (2) above,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-3-b">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">section 94 or 96 of the Management Act, </ins>
<noteRef href="#c14449741" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">...</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-3-bb">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution first" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec">
<noteRef uk:name="commentary" href="#key-826510807800bb4ed4a6b51b742989ec" class="commentary"/>
(bb)
</ins>
</ins>
</num>
<content>
<p>
<ref href="#">
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec">section 60</ins>
</ins>
</ref>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec">, </ins>
</ins>
<ref href="#">
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec">78</ins>
</ins>
</ref>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec"> or </ins>
</ins>
<ref href="#">
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec">79</ins>
</ins>
</ref>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution last" ukl:ChangeId="key-826510807800bb4ed4a6b51b742989ec-1700473136297" ukl:CommentaryRef="key-826510807800bb4ed4a6b51b742989ec"> of the Finance (No. 2) Act 2023,</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-3-c">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">section 10, 13, </ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="first last" ukl:ChangeId="key-e5084aa10ef660bc50667c80f0afe857-1506612916526" ukl:CommentaryRef="key-e5084aa10ef660bc50667c80f0afe857">
<noteRef uk:name="commentary" href="#key-e5084aa10ef660bc50667c80f0afe857" class="commentary"/>
13ZB,
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="first last" ukl:ChangeId="key-1b80b8f4d27ab58244591462d0a6107a-1506607379567" ukl:CommentaryRef="key-1b80b8f4d27ab58244591462d0a6107a">
<noteRef uk:name="commentary" href="#key-1b80b8f4d27ab58244591462d0a6107a" class="commentary"/>
13AB,
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="first last" ukl:ChangeId="key-aae2a449b279d01633b8688c61e11f73-1506612854254" ukl:CommentaryRef="key-aae2a449b279d01633b8688c61e11f73">
<noteRef uk:name="commentary" href="#key-aae2a449b279d01633b8688c61e11f73" class="commentary"/>
13AD,
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731"> 14, </ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="first last" ukl:ChangeId="key-c2384781d85cb52b3fc2154e7fbafbf0-1506612880612" ukl:CommentaryRef="key-c2384781d85cb52b3fc2154e7fbafbf0">
<noteRef uk:name="commentary" href="#key-c2384781d85cb52b3fc2154e7fbafbf0" class="commentary"/>
14F,
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731"> 23 or 24 of the </ins>
<noteRef href="#c14449771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">Hydrocarbon Oil Duties Act 1979,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-3-d">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="first" ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6">
<noteRef uk:name="commentary" href="#key-0ce6c826c9280ff75680d5cc7ab5bba6" class="commentary"/>
(d)
</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6">section 8 of the Tobacco Products Duty Act 1979, or</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-3-e">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6">(e)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6">section 2 of the Finance (</ins>
</ins>
<abbr title="Number">
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6">No.</ins>
</ins>
</abbr>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="last" ukl:ChangeId="key-0ce6c826c9280ff75680d5cc7ab5bba6-1506606983989" ukl:CommentaryRef="key-0ce6c826c9280ff75680d5cc7ab5bba6"> 2) Act 1992,</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">and notice has been given accordingly, that amount shall, subject to any appeal under section 16 below, be deemed to be an amount of excise duty due from that person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-12A-4">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">No assessment under any of the provisions referred to in subsection (3) above, or under section 61 or 167 of the Management Act, shall be made at any time after whichever is the earlier of the following times, that is to say—</ins>
</p>
</intro>
<level class="para1" eId="section-12A-4-a">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">subject to subsection (6) below, the end of the period of </ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution first last" ukl:ChangeId="key-7a97126296baa4093dd7211a1bc44c0f-1506952137321" ukl:CommentaryRef="key-7a97126296baa4093dd7211a1bc44c0f">
<noteRef uk:name="commentary" href="#key-7a97126296baa4093dd7211a1bc44c0f" class="commentary"/>
4 years
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731"> beginning with the relevant time; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-12A-4-b">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">the end of the period of one year beginning with the day on which evidence of facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-12A-5">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">Subsection (4) above shall be without prejudice, where further evidence comes to the knowledge of the Commissioners at any time after the making the assessment concerned, to the making of a further assessment within the period applicable by virtue of that subsection in relation to that further assessment.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-6">
<num>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">Subsection (4) above shall have effect as if the reference in paragraph (a) to </ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution first last" ukl:ChangeId="key-dacc5fc3a47603c38bc7622643f60680-1506952153482" ukl:CommentaryRef="key-dacc5fc3a47603c38bc7622643f60680">
<noteRef uk:name="commentary" href="#key-dacc5fc3a47603c38bc7622643f60680" class="commentary"/>
4 years
</ins>
</ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731"> were a reference to twenty years in any case </ins>
<ins ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">
<ins class="substitution first last" ukl:ChangeId="key-212607d074b0e3330f3d26ea727e258a-1506952188379" ukl:CommentaryRef="key-212607d074b0e3330f3d26ea727e258a">
<noteRef uk:name="commentary" href="#key-212607d074b0e3330f3d26ea727e258a" class="commentary"/>
falling within section 12(5A)(a) or (b)
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p990" ukl:CommentaryRef="c14449731">.</ins>
</p>
</content>
</subsection>
<subsection eId="section-12A-7">
<num>
<ins class="first" ukl:ChangeId="key-2ae9ce5251cbaedda60e5597ca29b4be-1506952205210" ukl:CommentaryRef="key-2ae9ce5251cbaedda60e5597ca29b4be">
<noteRef uk:name="commentary" href="#key-2ae9ce5251cbaedda60e5597ca29b4be" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-2ae9ce5251cbaedda60e5597ca29b4be-1506952205210" ukl:CommentaryRef="key-2ae9ce5251cbaedda60e5597ca29b4be">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.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>