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Changes over time for: Section 137A
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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 28/12/2022.
Changes to legislation:
Customs and Excise Management Act 1979, Section 137A is up to date with all changes known to be in force on or before 02 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[137A Recovery of overpaid excise duty.U.K.
(1)Where a person pays to the Commissioners an amount by way of excise duty which is not due to them, the Commissioners are liable to repay that amount.
(2)The Commissioners shall not be required to make any such repayment unless a claim is made to them in such form, and supported by such documentary evidence, as may be prescribed by them by regulations; and regulations under this subsection may make different provision for different cases.
(3)It is a defence to a claim for repayment that the repayment would unjustly enrich the claimant.
[(4)The Commissioners shall not be liable, on a claim made under this section, to repay any amount paid to them more than [4 years] before the making of the claim.]
(5)Except as provided by this section the Commissioners are not liable to repay an amount paid to them by way of excise duty by reason of the fact that it was not due to them.
[(6)This section does not apply in a case where the Commissioners are—
(a)entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or
(b)required to repay an amount under Part 3 of that Schedule.]]
Textual Amendments
Modifications etc. (not altering text)
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