Paragraph 8
In Schedule 3 to FA 2001 (excise duty: payments by Commissioners in case of error or delay), in each of the following provisions, for “three years” substitute “ 4 years ”
(a)
paragraph 7(1)(d),
(b)
paragraph 8(1)(e),
(c)
paragraph 9(1)(g), and
(d)
paragraph 10(1)(b).
Notes on Schedule 13
Commencement
- I1
Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)