Limitation period tolling: stay periods excluded when computing excise notice time limits after amendment in law Amendment of section 11A substitutes wording in sub section (5) regarding circumstances where duty has not been levied or paid and replaces sub section (8) to provide that any period during which service of notice is stayed by a court or tribunal shall be excluded in computing the one year and five year limitation periods referred to in sub section (1)(a), sub section (4) and sub section (5); the amendments take effect from Presidential assent.