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.