14(1)Where—U.K.
(a)any amount has been paid at any time to any person by way of a repayment under a relevant repayment provision, and
(b)the amount paid exceeded the amount which the Commissioners were liable at that time to repay to that person,
the Commissioners may, to the best of their judgement, assess the excess paid to that person and notify it to him.
(2)Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of paragraph 3(4)(a) above, the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him.
(3)In this paragraph “relevant repayment provision” means—
(a)section 137A of the M1Customs and Excise Management Act 1979 (recovery of overpaid excise duty);
(b)paragraph 8 of Schedule 7 to the M2Finance Act 1994 (recovery of overpaid insurance premium tax); F1. . .
(c)paragraph 14 of Schedule 5 to the Finance Act 1996 (recovery of overpaid landfill tax) [F2or
(d)Part 1 of Schedule 3 to the Finance Act 2001 (payments made and rebates disallowed in error).]
Textual Amendments
F1Word in Sch. 5 para. 14(3)(b) repealed (1.11.2001) by 2001 c. 9, ss. 15, 110, Sch. 3 para. 19(2), Sch. 33 Pt. I(4); S.I. 2001/3300, art. 2
F2Sch. 5 para. 14(3)(d) and the word “or” immediately preceding inserted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 19(2); S.I. 2001/3300, art. 2
Marginal Citations