# Finance Act 1997, Paragraph 6

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

(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);
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-5/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.