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Finance Act 1994
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Changes over time for: Paragraph 8
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Finance Act 1994, Paragraph 8 is up to date with all changes known to be in force on or before 12 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.
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Changes and effects yet to be applied to Schedule 7 Paragraph 8:
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
8(1)Where a person has paid an amount to the Commissioners by way of tax which was not tax due to them, they shall be liable to repay the amount to him.U.K.
(2)The Commissioners shall only be liable to repay an amount under this paragraph on a claim being made for the purpose.
(3)It shall be a defence, in relation to a claim under this paragraph, that repayment of an amount would unjustly enrich the claimant.
[F1(4)The Commissioners shall not be liable, on a claim made under this paragraph, to repay any amount paid to them more than [F24 years] before the making of the claim.]
(6)A claim under this paragraph shall be made in such form and manner and shall be supported by such documentary evidence as may be prescribed by regulations.
(7)Except as provided by this paragraph, the Commissioners shall not be liable to repay an amount paid to them by way of tax by virtue of the fact that it was not tax due to them.
Textual Amendments
F1Sch. 7 para. 8(4) substituted for para. 8(4)(5) (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. II para. 5(2)
F2Words in Sch. 7 para. 8(4) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 2; S.I. 2010/867, art. 2(1) (with art. 3)
Modifications etc. (not altering text)
C1SCh. 7 para. 8(3): power to modify conferred (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I paras. 1(1)(b), 3
C2Sch. 7 para. 8(3) amended (19.3.1997) by 1997 c. 16, Sch. 5 Pt. I
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