# Customs and Excise Management Act 1979, Section 135: Time limit on payment of drawback or allowance.

Extent: E+W+S+N.I.

No payment shall be made in respect of any drawback or allowance for the purposes of any excise duty unless the debenture or other document authorising payment is presented for payment within 2 years from the date of the event on the happening of which the drawback or allowance became payable.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/135 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.