# Finance (No. 3) Act 2010, Paragraph 5


(1) Section 12A of FA 1994 (other assessments relating to excise duty matters) is amended as follows.
(2) In subsections (4)(a) and (6), for “three years” substitute “ 4 years ”.
(3) In subsection (6), for the words from “where the assessment” to the end substitute “ falling within section 12(5A)(a) or (b) ”.
(4) After subsection (6) insert—
“(7) For the purposes of subsection (6), a reference in section 12(5A) to a loss of duty of excise includes a loss caused by giving relief, allowing a rebate, conferring an entitlement to drawback or repaying an amount that ought not to have been given, allowed, conferred or repaid.”

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.