SCHEDULES
SCHEDULE 2 Assessments for excise duty purposes
Finance Act 1994 (c.9)
I19
1
In section 12B of the Finance Act 1994, subsection (2) (meaning of relevant time) shall be amended as follows.
2
After paragraph (e) there shall be inserted—
ea
in the case of an assessment under section 8 or 10 of the Alcoholic Liquor Duties Act 1979, the time of delivery from warehouse;
eb
in the case of an assessment under section 11 of that Act, the time when the direction was made;
3
In paragraph (f) after “13," there shall be inserted “
13AB,
”
.
I2I34
After paragraph (g) there shall be inserted—
ga
in the case of an assessment under section 8 of the Tobacco Products Duty Act 1979, the time when the Commissioners are satisfied of a failure to prove as mentioned in subsection (2)(a) or (b) of that section;
gb
in the case of an assessment under section 2 of the Finance (No. 2) Act 1992, the time when the sums were paid or credited in respect of the drawback;