SCHEDULES

SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY

Part 4 GENERAL

15Amendments

In 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.