AmountU.K.
4.—(1) Where the relief is allowed by regulation 3(1)(a) or (b) above the amount that may be repaid shall be the amount of duty charged and paid less any rebate or other repayment that has been allowed.
(2) Where the relief is allowed by regulation 3(1)(c) above the amount that may be remitted shall be the amount of duty charged.
Commencement Information
I1Reg. 4 in force at 1.11.1996, see reg. 1