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);
(b)paragraph 26(1) and (4) of Schedule 7 to that Act (insurance premium tax); and
(c)paragraph 33(1) and (4) of Schedule 5 to the M1Finance Act 1996 (landfill tax).