- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1999
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Finance Act 1999, Section 128 is up to date with all changes known to be in force on or before 03 November 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.
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128 Periods to be disregarded in determining interest under s. 127.U.K.
(1)In determining the applicable period for the purposes of section 127 above in the case of interest on the amount of any repayment there shall be left out of account any period by which the Commissioners’ issue of the repayment is delayed as a result of circumstances beyond their control.
(2)The reference in subsection (1) above to a period by which the Commissioners’ issue of a repayment is delayed as a result of circumstances beyond their control includes, in particular, any period which is referable to any one or more of the matters mentioned in subsections (3) to (5) below.
(3)The first of those matters is any unreasonable delay in the making of any claim for the repayment of the amount on which interest is claimed.
(4)The second of those matters is any failure by any person to provide the Commissioners—
(a)at or before the time of the making of any such claim, or
(b)subsequently in response to a request for information by the Commissioners,
with all the information required by them to enable the existence and amount of the claimant’s entitlement to a repayment to be determined.
(5)The third of those matters is the making, as part of or in association with such a claim, of a claim to anything to which the person making the claim has no entitlement.
(6)In determining for the purposes of subsection (4) above whether any period of delay is referable to a failure by any person to provide information in response to a request by the Commissioners, there shall be taken to be so referable any period which—
(a)begins with the date on which the Commissioners request that person to provide information which they reasonably consider relevant to the matter to be determined; and
(b)ends with the earliest date on which it would be reasonable for the Commissioners to conclude—
(i)that they have received a complete answer to their request for information;
(ii)that they have received all that they need in answer to that request; or
(iii)that it is unnecessary for them to be provided with any information in answer to that request.
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