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The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011
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Transitional provision
5. The amendments made by paragraph 5(2) are disregarded where for the purposes of section 12A of FA 1994 (other assessments relating to excise duty matters) the relevant time is on or before 31st March 2008.
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