# Finance (No. 3) Act 2010, Paragraph 7


In section 137A(4) of CEMA 1979 (recovery of overpaid excise duty), for “three years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/13/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-13/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.