EAIG10500 - Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: how to work out four and twenty year time spans

»Ê¹ÚÌåÓýapp four year and twenty year time limits run from the time that the liability to duty arose. This will be

  • the duty point in the case of excise duty on goods, or
  • in any other case, the time when the duty was charged.

Finance Act 1994 section 12(6) refers.