SolvedEAIG10600 | 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
From HM Revenue & Customs · Excise Assessments Interim Guidance
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.