9(1)In section 12B of the Finance Act 1994, subsection (2) (meaning of relevant time) shall be amended as follows.U.K.
(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, ”.
(4)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;”.
Commencement Information
I1Sch. 2 para. 9(1)-(3) in force and Sch. 2 para. 9(4) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)
I2Sch. 2 para. 9(4) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3
I3Sch. 2 para. 9(4) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3