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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 7
- CHAPTER 4
- Regulation 68
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Changes over time for: Section 68
Version Superseded: 24/12/2024
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- 31/12/2020- Amendment
- 31/12/2020
Point in time - 24/12/2024- Amendment
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Interest payable by HMRCU.K.
This section has no associated Explanatory Memorandum
68.—(1) Paragraph (2) applies where—
(a)an application for repayment of duty is made;
(b)a period of 30 working days has expired since the date that a determination to grant the application has effect as provided by regulation 64(3);
(c)HMRC has failed to pay some or all of the repayment; and
(d)that failure is substantially the fault of HMRC.
(2) HMRC must pay interest at the applicable rate on the amount of the unpaid repayment for the period—
(a)beginning with the day after the date on which the 30 working days period described in paragraph (1)(b) expires; and
(b)ending with the date on which the amount is paid in full.
(3) In paragraph (2), “the applicable rate” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996 M1.
Modifications etc. (not altering text)
C1Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 68 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M11996 c. 8. At the time these Regulations are made, the rate is provided by regulation 5(1)(e) of S.I. 1998/1461 as 5% per annum. Regulation 5 was substituted by S.I. 2001/631 and regulation 5(1)(e) amended by S.I. 2003/230.
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