http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/5/part/V

SCHEDULES

SCHEDULE 5 Indirect taxes: overpayments etc

Part V Recovery of excess payments by the Commissioners

Consequential amendment

21

In section 197(2) of the Finance Act 1996 (enactments for which interest rates are set under section 197), after paragraph (d) there shall be inserted

and
e
paragraph 17 of Schedule 5 to the Finance Act 1997 (interest on amounts repayable in respect of overpayments by the Commissioners in connection with excise duties, insurance premium tax and landfill tax).