{
  "url": "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-8",
  "json_url": "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-8.json",
  "legislation": "uksi/2011/777",
  "legislation_title": "The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011",
  "legislation_url": "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",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Transitional provision",
  "text": "The amendments made by paragraph 8 are disregarded where for the purposes of paragraphs 7(1)(d), 8(1)(e), 9(1)(g) and 10(1)(b) of Schedule 3 to the Finance Act 2001 (excise duty: payments by Commissioners in case of error or delay) the Commissioners for Revenue and Customs authorised the payment, repayment, remission, rebate or drawback on or before 31st March 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/777/article/8",
    "retrieved_at": "2026-10-29T02:12:41.909524+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}