SCHEDULES
SCHEDULE 3Excise duty: payments by Commissioners in case of error or delay
Part 1Payments
1Duty paid in error
1
This paragraph applies if—
a
the first condition set out below is satisfied, and
b
either the second or the third condition set out below is satisfied.
2
The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time—
a
a person is refused authorisation for the purposes of section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979 (c. 4);
b
a person is refused a direction for the purposes of section 11(1) of that Act;
c
a person is refused approval for the purposes of section 9(1) or 14(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5);
d
a person is refused consent for the purposes of section 10(1) of that Act.
3
The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error.
4
The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which—
a
represents a payment by way of excise duty, and
b
would not have been included but for the error.
5
If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid.
6
If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty.
7
The person refused is the person refused an authorisation, direction, approval or consent.