§ 37 — Overpayment

37.—(1) Subject to subsection (3), where a taxable person is liable to pay any land betterment charge and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled to have the amount overpaid refunded and the Authority must, as soon as practicable, repay the overpayment.(2) In particular, where —(a)

a taxable person has paid any amount by way of land betterment charge if a chargeable consent were given in relation to any land; and

(b)

no such chargeable consent is eventually given in relation to the land,

the taxable person is entitled to have the amount refunded and the Authority must, as soon as practicable, repay that amount.

(3) However, a refund under this section must be claimed in writing and made to the Authority within 6 years starting the date the liability order or revised liability order to which the claim relates becomes final and conclusive.

(4) To avoid doubt, nothing in this section operates to extend any time limit for appeal under Part 7.

—(1) Subject to subsection (3), where a taxable person is liable to pay any land betterment charge and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled to have the amount overpaid refunded and the Authority must, as soon as practicable, repay the overpayment.

(2) In particular, where —(a)

a taxable person has paid any amount by way of land betterment charge if a chargeable consent were given in relation to any land; and

(b)

no such chargeable consent is eventually given in relation to the land,

the taxable person is entitled to have the amount refunded and the Authority must, as soon as practicable, repay that amount.

(3) However, a refund under this section must be claimed in writing and made to the Authority within 6 years starting the date the liability order or revised liability order to which the claim relates becomes final and conclusive.

(4) To avoid doubt, nothing in this section operates to extend any time limit for appeal under Part 7.