http://www.legislation.gov.uk/uksi/2010/867/article/28/made

The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010

Stamp duties

Landfill tax

Inheritance tax

Climate and weather

Tax

en

King's Printer of Acts of Parliament

2018-03-02

AGGREGATES LEVY

CLIMATE CHANGE LEVY

INHERITANCE TAX

INSURANCE PREMIUM TAX

LANDFILL TAX

PETROLEUM REVENUE TAX

STAMP DUTY LAND TAX

This Order appoints the days on which the amendments made by section 99 of and Schedule 51 to the Finance Act 2009 (c. 10) (“Schedule 51”) come into force. It also contains transitional provisions. Schedule 51 aligns the time limits to four years in most cases for assessments and claims, etc. across aggregates levy, climate change levy, inheritance tax, insurance premium tax, landfill tax, petroleum revenue tax and stamp duty land tax.