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 “relevant time”. 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 |