The Revenue Traders (Accounts and Records) (Amendment) Regulations 1995

• Citation: S.I. 1995/2893
• Sections: 3

Section 1

These Regulations may be cited as the Revenue Traders (Accounts and Records) (Amendment) Regulations 1995 and shall come into force on 1st December 1995.

Section 2

The Revenue Traders (Accounts and Records) Regulations 1992 shall be amended in accordance with the following regulation.

Section 3

After regulation 8 there shall be inserted the following regulation:

Claims for recovery of overpaid excise duty.

(9) Any claim under section 137A of the Customs and Excise Management Act 1979 shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.