SCHEDULES
SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
Part 4 GENERAL
17
1
Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.
2
In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)—
4
Any decision which—
a
is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and
b
relates to the Alcoholic Liquor Duties Act 1979.
3
In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)—
3
Any decision which—
a
is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and
b
relates to the Hydrocarbon Oil Duties Act 1979.
4
After paragraph 9 insert—
9AThe Finance Act 2001
Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).