Finance Act 1994

10 (1) Where a person (“the appellant”) who appeals to a tribunal under section 16 of this Act against an assessment of duty has paid, or given cash security for, the whole or any part of the duty, sub-paragraph (2) below shall apply if the tribunal find that the whole or any part of the amount paid or secured is not due.

(2) The Commissioners shall pay interest to the appellant, at such rate as the tribunal may determine, on—

(a) so much of the duty paid as is found not to be due or,

(b) so much of the cash security as relates to duty found not to be due,

for the period beginning with the payment of duty or, as the case may be, giving of the cash security and ending with its repayment.

(3) In this paragraph “cash security” means such adequate security as enables the Commissioners to place the amount in question on deposit.