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 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.