The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010
This Order appoints the days on which the amendments made by section 99 of and Schedule 51 to the Finance Act 2009 (c. 10) (“Schedule 51”) come into force. It also contains transitional provisions. Schedule 51 aligns the time limits to four years in most cases for assessments and claims, etc. across aggregates levy, climate change levy, inheritance tax, insurance premium tax, landfill tax, petroleum revenue tax and stamp duty land tax.