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.