EAIG29000 - The relevant time for assessments made under CEMA provisions or other legislation
The Four-year time limit that applies to assessments made under provisions in CEMA and certain other Acts is calculated from the 鈥渞elevant time鈥�. How this affects each section of legislation is given in section 12B(2) of the Finance Act 1994 and is as follows:
| Act | Section | Relevant time |
|---|---|---|
| Customs and Excise Management Act 1979 | 61 | the time when the ship or aircraft in question returned to a place in the UK |
| Customs and Excise Management Act 1979 | 94 | the time at which goods in question were warehoused |
| Customs and Excise Management Act 1979 | 94, given effect by 95 | the time when the goods in question were lawfully taken from the ware house |
| Customs and Excise Management Act 1979 | 96 | the time when the goods in question were moved by pipe-line or notified as goods to be moved by pipe-line |
| Customs and Excise Management Act 1979 | 167 | if the assessment relates to unpaid duty - the time when the duty became payable or, if later, the time when the document in question was delivered or the statement in question was made / if the assessment relates to an overpayment - the time when the overpayment was made |
| Alcoholic Liquor Duties Act 1979 | 8 or 10 | the time of delivery from warehouse |
| Alcoholic Liquor Duties Act 1979 | 11 | the time when the direction was made |
| Alcoholic Liquor Duties Act 1979 | 36G | the time at which the requirement to pay the duty took effect (where an excise duty point for the beers is fixed under section 1 of the Finance (No 2) Act 1992, the time is that excise duty point) |
| Hydrocarbon Oil Duties Act 1979 | 10, 13, 13AB, 14 or 23 | the time of the action which gave rise to the power to assess |
| Hydrocarbon Oil Duties Act 1979 | 24(4A) or 4(B) | the time when the rebate was allowed or the oil was delivered without payment of duty (as the case may be) |
| Tobacco Products Duty Act | 8 | the time when HMRC are satisfied of a failure to prove as mentioned in subsection 2(a) or (b) of that section |
| Finance (No 2) Act 1992 | 2 (as from a day to be appointed) | the time when the sums were paid or credited in respect of the drawback |
| Finance Act 1994 | 12A(2) | the time when the relevant excise duty relief in question was given |