The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011 No. 777 (C. 31)

Transitional provision

3.  The amendments made by paragraph 3(2) are disregarded where for the purposes of section 12 of FA 1994(1) (assessments to excise duty) the liability to duty arose on or before 31st March 2008.

(1)

Section 12(4) and (5) have been amended by section 50 of and paragraph 6 of Schedule 5 to the Finance Act 1997.