The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011

• Citation: S.I. 2011/777
• Sections: 8

Section 1 Citation and interpretation

(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 ;

“the relevant time” has the meaning given in section 12B(2) of FA 1994 (section 12A: supplementary provisions).

Section 2 Appointed day

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.

Section 3 Transitional provision

The amendments made by paragraph 3(2) are disregarded where for the purposes of section 12 of FA 1994 (assessments to excise duty) the liability to duty arose on or before 31st March 2008.

Section 4 Transitional provision

Paragraph 3(7) is disregarded where for the purposes of section 20AAB(4) of the Hydrocarbon Oil Duties Act 1979 (mixing of rebated oil: supplementary) the liability to duty arose on or before 31st March 2008.

Section 5 Transitional provision

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.

Section 6 Transitional provision

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 (unlicensed amusement machines) where the first day of the alleged default period falls on or before 31st March 2008.

Section 7 Transitional provision

The amendment made by paragraph 7 is disregarded where claims made under section 137A of the Customs and Excise Management Act 1979 (recovery of overpaid excise duty) are for the repayment of amounts paid on or before 31st March 2008.

Section 8 Transitional provision

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.