There are currently no known outstanding effects for the Finance Act 2001, Paragraph 15.
15In section 137A of the Customs and Excise Management Act 1979 (c. 2) (recovery of overpaid excise duty) insert after subsection (5)—
“(6)This section does not apply in a case where the Commissioners are—
(a)entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or
(b)required to repay an amount under Part 3 of that Schedule.”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
