14.—(1) If on a claim it is proved to the Board's satisfaction that too much tax has been paid in respect of any relevant transaction the excess (and any interest paid thereon) shall be repaid by the Board.
(2) A claim under this regulation shall be made within a period of 6 years beginning with the later of—
(a)the date on which the payment was made, and
(b)the relevant accountable date.
Commencement Information
I1Reg. 14 in force at 27.10.1986, see reg. 1