Sch 5 para 15
(1) Where— (a) any amount has been paid to any person by way of interest under a relevant interest provision, but (b) that person was not entitled to that amount under that provision, the Commissioners may, to the best of their judgement, assess the amount so paid to which that person was not entitled and notify it to him. (2) In this paragraph “ relevant interest provision ” means— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) paragraph 22 of Schedule 7 to that Act (interest payable by the Commissioners on overpayments etc. of insurance premium tax); . . . (c) paragraph 29 of Schedule 5 to the Finance Act 1996 (interest payable by the Commissioners on overpayments etc. of landfill tax) or. (d) Part 2 of Schedule 3 to the Finance Act 2001 (interest).