Paragraph 6
United Kingdom
(1)
In each of the enactments specified in sub-paragraph (2) below (which provide for the time limits applying to the making of assessments), for the words “six years”, wherever they occur, there shall be substituted the words “ three years ”.
(2)
Those enactments are—
(a)
section 12(4)(a) and (5) of the Finance Act 1994 (excise duties);
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
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Annotations
Textual amendments
- F1
Sch. 5 para. 6(2)(b)(c) omitted (1.4.2010) by virtue of Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 43(b); S.I. 2010/867, art. 2(1)