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).