S. 137A inserted (1.12.1995) by 1995 c. 4, s. 20(1)(5); S.I. 1995/2892, art. 2

S. 137A(4) substituted (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 para. 5(1)

Words in s. 137A(4) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 7; S.I. 2011/777, art. 2 (with art. 7)

S. 137(6) inserted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 15; S.I. 2001/3300, art. 2

S. 137A modified (19.3.1997) by 1997 c. 16, ss. 12(6), 15

power to modify conferred (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 3

S. 137A(1) modified (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 82(4), 85(5)

S. 137A(1) modified (28.9.2001) by S.I. 2001/3022, reg. 6

S. 137(3) amended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 1(a)

http://www.legislation.gov.uk/ukpga/1979/2/section/137A/2011-04-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2011-04-01Part X Duties and Drawbacks—General Provisions Drawback, allowances, duties, etc.—general
137A Recovery of overpaid excise duty.(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.

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<p>
S. 137A inserted (1.12.1995) by
<ref eId="c02592" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c02593" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/20/1/5">s. 20(1)(5)</ref>
;
<ref eId="c02594" href="http://www.legislation.gov.uk/id/uksi/1995/2892">S.I. 1995/2892</ref>
,
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<p>
S. 137A(4) substituted (19.3.1997) by
<ref eId="c02611" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c02612" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1">s. 50(1)</ref>
,
<ref eId="c02613" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/paragraph/5/1">Sch. 5 para. 5(1)</ref>
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<p>
Words in
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substituted (1.4.2011) by
<ref eId="c14sv05h3-00007" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
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<ref eId="c14sv05h3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
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<ref eId="c14sv05h3-00010" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
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<ref eId="c14sv05h3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
(with
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<p>
S. 137(6) inserted (1.11.2001) by
<ref eId="c02615" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c02616" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/15">s. 15</ref>
,
<ref eId="c02617" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/3/paragraph/15">Sch. 3 para. 15</ref>
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<ref eId="c02618" href="http://www.legislation.gov.uk/id/uksi/2001/3300">S.I. 2001/3300</ref>
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<ref eId="c02619" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3300/article/2">art. 2</ref>
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<p>
S. 137A modified (19.3.1997) by
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,
<ref eId="c02598" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/12/6">ss. 12(6)</ref>
,
<ref eId="c02599" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
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<p>
power to modify conferred (19.3.1997) by
<ref eId="c02600" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c02601" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1">s. 50(1)</ref>
,
<ref eId="c02602" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/I/paragraph/3">Sch. 5 Pt. I para. 3</ref>
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<p>
S. 137A(1) modified (1.4.2010) by
<ref eId="c13t1zgq3-00008" href="http://www.legislation.gov.uk/id/uksi/2010/593">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</ref>
,
<ref eId="c13t1zgq3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">regs. 2</ref>
,
<ref eId="c13t1zgq3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/82/4">82(4)</ref>
,
<ref eId="c13t1zgq3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/85/5">85(5)</ref>
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<p>
S. 137A(1) modified (28.9.2001) by
<ref eId="c02604" href="http://www.legislation.gov.uk/id/uksi/2001/3022">S.I. 2001/3022</ref>
,
<ref eId="c02605" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3022/regulation/6">reg. 6</ref>
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<p>
S. 137(3) amended (19.3.1997) by
<ref eId="c02607" href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref eId="c02608" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/1">s. 50(1)</ref>
,
<ref eId="c02609" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/I/paragraph/1/a">Sch. 5 Pt. I para. 1(a)</ref>
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Drawback, allowances, duties,
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137A
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<ins ukl:ChangeId="d29p12064" ukl:CommentaryRef="c14779751">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.</ins>
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(4)
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<ins ukl:ChangeId="d29p12092" ukl:CommentaryRef="c14779791">
<ins class="substitution first last" ukl:ChangeId="key-fd4aa4b51355920b6727fb86fcc0a410-1531396065653" ukl:CommentaryRef="key-fd4aa4b51355920b6727fb86fcc0a410">
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4 years
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(6)
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