SCHEDULES
SCHEDULE 13Excise duties: compliance checks
Part 2Time limits
Claims
8
In Schedule 3 to FA 2001 (excise duty: payments by Commissioners in case of error or delay), in each of the following provisions, for “three years” substitute “
4 years
”
(a)
paragraph 7(1)(d),
(b)
paragraph 8(1)(e),
(c)
paragraph 9(1)(g), and
(d)
paragraph 10(1)(b).