Customs and Excise Management Act 1979 (c. 2)

Part X U.K. Duties and Drawbacks—General Provisions

Drawback, allowances, duties, etc.—general U.K.

135 Time limit on payment of drawback or allowance. U.K.

No payment shall be made in respect of any drawback or allowance [F1 for the purposes of any excise duty] 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.

Textual Amendments

F1 Words in s. 135 inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 102 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)