Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

http://www.legislation.gov.uk/ukpga/2010/33/schedule/13/paragraph/3Finance (No. 3) Act 2010An 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.texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06SCHEDULESSCHEDULE 13Excise duties: compliance checksPart 2Time limitsAssessments31

Section 12 of FA 1994 (assessments to excise duty) is amended as follows.

2

In subsections (4)(a) and (5), for “three years” substitute “ 4 years ”.

3

In subsection (5), for the words from “in the case” to the end substitute “ in any case falling within subsection (5A)(a) or (b) ”.

4

After subsection (5) insert—

5A

The cases are—

a

a case involving a loss of duty of excise brought about deliberately by the person assessed (P) or by another person acting on P's behalf, and

b

a case in which P has participated in a transaction knowing that it was part of arrangements of any kind (whether or not legally enforceable) intended to bring about a loss of duty of excise.

5

After subsection (6) insert—

6A

The reference in subsection (5A) to a loss of duty of excise brought about deliberately by P or another person includes a loss that arises as a result of—

a

a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by that person, or

b

a deliberate failure by that person to comply with an obligation specified in the Table in paragraph 1 of Schedule 41 to the Finance Act 2008 with respect to that duty of excise.

6

Omit subsection (7).

7

The amendments made by this paragraph have effect in relation to the making of assessments under section 20AAB(4) of HODA 1979 as to the making of assessments under section 12(1) of FA 1994 (see section 20AAB(5) of HODA 1979).

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<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13">Sch. 13</ref>
amendments in force at 1.4.2011 by
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SCHEDULE 13
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<heading>Excise duties: compliance checks</heading>
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<strong>Part 2</strong>
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<p>Section 12 of FA 1994 (assessments to excise duty) is amended as follows.</p>
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In subsections (4)(a) and (5), for “three years” substitute
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In subsection (5), for the words from “in the case” to the end substitute
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<p>a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by that person, or</p>
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The amendments made by this paragraph have effect in relation to the making of assessments under section 20AAB(4) of
<abbr class="Acronym" title="Hydrocarbon Oil Duties Act">HODA</abbr>
1979 as to the making of assessments under section 12(1) of FA 1994 (see section 20AAB(5) of
<abbr class="Acronym" title="Hydrocarbon Oil Duties Act">HODA</abbr>
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