Finance Act 1997

Application of Part I U.K.

1 (1) This Part of this Schedule has effect for the purposes of the following provisions (which make it a defence to a claim for repayment that the repayment would unjustly enrich the claimant), namely— U.K.

(a) section 137A(3) of the M1 Customs and Excise Management Act 1979 (excise duties);

(b) paragraph 8(3) of Schedule 7 to the M2 Finance Act 1994 (insurance premium tax); and

(c) paragraph 14(3) of Schedule 5 to the M3 Finance Act 1996 (landfill tax).

(2) Those provisions are referred to in this Part of this Schedule as unjust enrichment provisions.

(3) In this Part of this Schedule—

• “the Commissioners” means the Commissioners of Customs and Excise;

• “relevant repayment provision” means—

  (a)

  section 137A of the Customs and Excise Management Act 1979 (recovery of overpaid excise duty);

  (b)

  paragraph 8 of Schedule 7 to the Finance Act 1994 (recovery of overpaid insurance premium tax); or

  (c)

  paragraph 14 of Schedule 5 to the Finance Act 1996 (recovery of overpaid landfill tax);

• “relevant tax” means any duty of excise, insurance premium tax or landfill tax; and

• “subordinate legislation” has the same meaning as in the M4 Interpretation Act 1978.

Marginal Citations

M1 1979 c. 2.

M2 1994 c. 9.

M3 1996 c. 8.

M4 1978 c. 30.