beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Excise Assessments Interim Guidance

Time limits for other excise assessments: relating to mixing of rebated oils

No time limits are specified for assessments made in respect of the mixing of rebated oils. However, under section 20AAB(5) of the Hydrocarbon Oil Duties Act 1979 such assessments are treated as though they are assessments under Finance Act 1994 section 12(1).

This means that the time limits described in EAIG9000 of this guidance will apply.