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The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011
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Transitional provision
7. The amendment made by paragraph 7 is disregarded where claims made under section 137A of the Customs and Excise Management Act 1979(1) (recovery of overpaid excise duty) are for the repayment of amounts paid on or before 31st March 2008.
(1)
1979 c. 2. Section 137A was inserted by section 20 (1) and (5) of the Finance Act 1995 (c. 4). Subsection (4) was substituted by section 50(1) of and paragraph 5(1) of Part II to Schedule 5 to the Finance Act 1997.
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