http://www.legislation.gov.uk/uksi/2011/777/article/4/made

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

Excise duties

en

King's Printer of Acts of Parliament

2018-03-02

EXCISE

This Order appoints the day on which the provisions of Schedule 13 to the Finance (No. 3) Act 2010 (“Schedule 13”) come into force. It also makes transitional provision. Schedule 13 is comprised of 3 Parts. Part 1 amends provisions in the Customs and Excise Management Act 1979 (c. 2) (“CEMA”) about the obligations to keep records in relation to excise duties. Part 2 increases the time limits for assessments and claims across excise duties from 3 to 4 years to align them with the time limits for other taxes administered by Her Majesty’s Revenue and Customs. Part 3 amends CEMA powers enabling an officer of Revenue and Customs to carry out inspections when checking for excise duties. Part 3 also introduces a new information power.