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Finance Act 2001

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8(1)This paragraph applies if—U.K.

(a)a person pays to the Commissioners an amount by way of excise duty,

(b)he is entitled to obtain an amount by way of repayment, remission, rebate or drawback in respect of the duty,

(c)due to an error on the part of the Commissioners he fails to claim the amount when he would (apart from the error) have done so,

(d)the person makes a claim (at any time) for the repayment, remission, rebate or drawback and the Commissioners authorise it on or after the commencement day, and

(e)he makes a claim for interest under this paragraph before the end of the period of [F14 years] starting with the day when the Commissioners authorise the repayment, remission, rebate or drawback.

(2)The Commissioners must pay interest to the person on the amount concerned for the applicable period.

(3)The applicable period is the period which—

(a)starts with the day when (apart from the error) the Commissioners might reasonably have been expected to authorise repayment, remission, rebate or drawback, and

(b)ends with the day when they authorise it.

(4)Sub-paragraph (3) is subject to paragraph 11.

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