[F13U.K.Requiring claims or applications for repayment under section 9(4), 17, [F217A,]. . . 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.]
Textual Amendments
F1Sch. 4 Pt. II para. 3 substituted by Finance Act 1981 (c.35, SIF 40:1), s. 6(1)(3)
F2Words in Sch. 4 para. 3 inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 4(2)