9 Financial provisions.U.K.
Any amount refunded under any arrangements made in accordance with any provisions of Schedule 1 to this Act relating to refund of [F1duty][F2value added tax or car tax]
(a)if the arrangements were made by the Secretary of State, shall be paid out of moneys provided by Parliament, or
(b)if the arrangements were made by the Commissioners of Customs and Excise, shall be paid out of the moneys standing to the credit of the General Account of those Commissioners.
Textual Amendments
F1Word substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
F2Words substituted by Finance Act 1972 (c. 41), s. 55(5) but without prejudice to operation of s. 9 as originally enacted with respect to purchase tax becoming due before 1.4.1973