1(1)This paragraph applies if—
(a)the first condition set out below is satisfied, and
(b)either the second or the third condition set out below is satisfied.
(2)The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time—
(a)a person is refused authorisation for the purposes of section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979 (c. 4);
(b)a person is refused a direction for the purposes of section 11(1) of that Act;
(c)a person is refused approval for the purposes of section 9(1) or 14(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5);
(d)a person is refused consent for the purposes of section 10(1) of that Act.
(3)The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error.
(4)The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which—
(a)represents a payment by way of excise duty, and
(b)would not have been included but for the error.
(5)If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid.
(6)If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty.
(7)The person refused is the person refused an authorisation, direction, approval or consent.
2(1)This paragraph applies if the following two conditions are satisfied.
(2)The first condition is that a person is entitled to use rebated heavy oil in particular circumstances.
(3)The second condition is that—
(a)due to an error on the part of the Commissioners he is unable to use rebated heavy oil in those circumstances,
(b)he uses unrebated heavy oil instead in those circumstances, and
(c)the use occurs on or after the commencement day.
(4)The Commissioners may pay to the person an amount equal to the rebate which would have been allowable under section 11 of the Hydrocarbon Oil Duties Act 1979 (c. 5) if—
(a)the heavy oil used by him in those circumstances had (at the time of that use) been delivered for home use, and
(b)the other conditions for allowing rebate had been satisfied at that time.
(5)Rebated heavy oil is heavy oil on whose delivery for home use a rebate has been allowed under section 11 of the Hydrocarbon Oil Duties Act 1979, and unrebated heavy oil is other heavy oil.
3No payment may be made to a person under this Part of this Schedule unless—
(a)he makes a claim in such form and manner, and containing such matters, as the Commissioners may prescribe by regulations, and
(b)he satisfies such other conditions as the Commissioners may impose by regulations.