SCHEDULES

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

Part 4 GENERAL

16

In section 16(9) of the Finance Act 1994 (c. 9) (matters which are not ancillary matters) for the words from “paragraph 9(e)” to the end substitute—

the following paragraphs of Schedule 5—

a

paragraph 3(4);

b

paragraph 4(3);

c

paragraph 9(e);

d

paragraph 9A.