SCHEDULES

C1C2SCHEDULE 6 Climate change levy

Annotations:
Modifications etc. (not altering text)
C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Part VI Credits and repayments

Assessment for overpayments of interest

68

Where—

a

any amount has been paid to any person by way of interest under paragraph 66, but

b

that person was not entitled to that amount under that paragraph,

the Commissioners may, to the best of their judgement, assess the amount so paid to which that person was not entitled and notify it to him.