xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5U.K. Indirect taxes: overpayments etc

Part IIU.K. Time limits

AssessmentsU.K.

6(1)In each of the enactments specified in sub-paragraph (2) below (which provide for the time limits applying to the making of assessments), for the words “six years”, wherever they occur, there shall be substituted the words “ three years ”.U.K.

(2)Those enactments are—

(a)section 12(4)(a) and (5) of the Finance Act 1994 (excise duties);

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .