SCHEDULES

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

Part 2 INTEREST

7Commissioners’ error

1

This paragraph applies if—

a

due to an error on the part of the Commissioners a person pays to them an amount by way of excise duty,

b

the person is entitled to obtain repayment of the amount,

c

he makes a claim (at any time) for the repayment and the Commissioners authorise it on or after the commencement day, and

d

he makes a claim for interest under this paragraph before the end of the period of F14 years starting with the day when the Commissioners authorise the repayment.

2

The Commissioners must pay interest to the person on the amount concerned for the applicable period.

3

The applicable period is the period which—

a

starts with the day when the payment is received by the Commissioners, and

b

ends with the day when they authorise repayment.

4

Sub-paragraph (3) is subject to paragraph 11.