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HMRC internal manual

Excise Assessments Interim Guidance

Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: offences relevant to the twenty year rule prior to 1 April 2008

Finance Act 1994 section 12(7) lists some offences of fraud or dishonesty that are relevant for the purpose of applying the twenty year rule. It should be noted that such offences will only apply to historical periods prior to 1 April 2008.

Act Section
Customs and Excise Management Act 1979 100(3), 136(1), 159(6), 167(1), 168(1), 170(1) and 170(2), and 170B(1)
  Betting and Gaming Duties Act 1981 24(6), schedule 1 paragraph 13(3) and schedules 3 paragraph 16(1)
  Finance Act 1993 31(1) and (3)
  Finance Act 1994 41(1) and (3)

This list is not exhaustive. Other relevant offences include:

  • attempting or conspiring to commit an offence of fraud or dishonesty: and
  • inciting the commission of such an offence.