Statutory Instruments
2011 No. 777 (C. 31)
Excise
The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011
Made
14th March 2011
The Treasury make the following Order in exercise of the power conferred by section 29(2) and (3) of the Finance (No. 3) Act 2010( 1 ).
Citation and interpretation
1. —(1) This Order may be cited as the Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011.
(2) In this Order a reference to a paragraph (without more) is a reference to that paragraph of Schedule 13 to the Finance (No. 3) Act 2010.
(3) In this Order—
“FA 1994” means the Finance Act 1994( 2 );
“the relevant time” has the meaning given in section 12B(2) of FA 1994( 3 ) (section 12A: supplementary provisions).
Appointed day
2. The day appointed as the day on which the amendments made by Schedule 13 to the Finance (No. 3) Act 2010 come into force is 1st April 2011.
Transitional provision
3. The amendments made by paragraph 3(2) are disregarded where for the purposes of section 12 of FA 1994( 4 ) (assessments to excise duty) the liability to duty arose on or before 31st March 2008.
4. Paragraph 3(7) is disregarded where for the purposes of section 20AAB(4) of the Hydrocarbon Oil Duties Act 1979( 5 ) (mixing of rebated oil: supplementary) the liability to duty arose on or before 31st March 2008.
5. The amendments made by paragraph 5(2) are disregarded where for the purposes of section 12A of FA 1994 (other assessments relating to excise duty matters) the relevant time is on or before 31st March 2008.
6. The amendments made by paragraph 6(2) and (3) are disregarded for the purposes of paragraphs 2(3)(a) and 6(5) of Schedule 4A to the Betting and Gaming Duties Act 1981( 6 ) (unlicensed amusement machines) where the first day of the alleged default period falls on or before 31st March 2008.
7. The amendment made by paragraph 7 is disregarded where claims made under section 137A of the Customs and Excise Management Act 1979( 7 ) (recovery of overpaid excise duty) are for the repayment of amounts paid on or before 31st March 2008.
8. 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( 8 ) (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.
Angela Watkinson
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2011
Sections 12A and 12B were inserted by section 50 of and paragraphs 1(1) and 7 of Schedule 6 to the Finance Act 1997 (c. 16) . Section 12B(2) has been amended by section 20 of and paragraph 9(4) of Schedule 2 to the Finance Act 1998 (c. 36) .
Section 12(4) and (5) have been amended by section 50 of and paragraph 6 of Schedule 5 to the Finance Act 1997.
1979 c. 5 . Section 20AAB was inserted by section 6(1) and (3) of the Finance Act 1996 (c. 8) .
1981 c. 63 . Schedule 4A was inserted by section 17 of and paragraphs 1 and 10 of Schedule 2 to the Finance Act 2000 (c. 17) .
1979 c. 2 . Section 137A was inserted by section 20 (1) and (5) of the Finance Act 1995 (c. 4) . Subsection (4) was substituted by section 50(1) of and paragraph 5(1) of Part II to Schedule 5 to the Finance Act 1997.