Finance Act 2001 Sch 3 para 15

Sch 3 para 15 Amendments

In section 137A of the Customs and Excise Management Act 1979 (c. 2) (recovery of overpaid excise duty) insert after subsection (5)— (6) This section does not apply in a case where the Commissioners are— (a) entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or (b) required to repay an amount under Part 3 of that Schedule.

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