# The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011, Article 3: Transitional provision


The amendments made by paragraph 3(2) are disregarded where for the purposes of section 12 of FA 1994 (assessments to excise duty) the liability to duty arose on or before 31st March 2008.

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Source: https://www.legislation.gov.uk/uksi/2011/777/article/3 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010-schedule-13-record-keeping-time-limits-and-information-and-inspection-powers-appointed-day-and-transitional-provision-order-2011/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.