Article 3 Transitional provision
The amendments made by paragraph 3(2) are disregarded where for the purposes of section 12 of FA 1994f1 (assessments to excise duty) the liability to duty arose on or before 31st March 2008.
Annotations
Footnotes
- f1
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Section 12(4) and (5) have been amended by section 50 of and paragraph 6 of Schedule 5 to the Finance Act 1997.