SCHEDULES

SCHEDULE 2 Assessments for excise duty purposes

Finance Act 1994 (c.9)

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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;