The Excise Duty (Payments in Case of Error or Delay) Regulations 2001

• Citation: S.I. 2001/3299
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Excise Duty (Payments in Case of Error or Delay) Regulations 2001 and come into force on 1st November 2001.

Section 2 Claim for payment

(1) Any claim for a payment under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.

(2) A claim must be made in writing to the Commissioners.

(3) A claim must, by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.

(4) A claim must include a statement setting out the full particulars of the error on the part of the Commissioners that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2001 or, as the case may be, the second condition in paragraph 2 of that Schedule.

Section 3 Claim for interest

(1) Any claim for interest under paragraphs 7 to 10 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.

(2) A claim must be made in writing to the Commissioners.

(3) A claim must identify—

(a) the paragraph of Schedule 3 to the Finance Act 2001 under which it is made, and

(b) the claim for payment, repayment, remission, rebate or drawback to which it relates.

(4) A claim for interest under paragraphs 7 to 10 of Schedule 3 to the Finance Act 2001 may be combined with the claim for payment, repayment, remission, rebate or drawback to which it relates but each claim must be separately identified within the document that constitutes the combined claim.