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SCHEDULE 5E+W+S+N.I. Indirect taxes: overpayments etc

Part IIIE+W+S+N.I. Interest

Interest on overpaid air passenger dutyE+W+S+N.I.

7(1)Paragraph 9 of Schedule 6 to the Finance Act 1994 (interest payable by the Commissioners in connection with air passenger duty) shall have effect, and be deemed always to have had effect, with the amendments for which this paragraph provides.E+W+S+N.I.

(2)After sub-paragraph (1) there shall be inserted the following sub-paragraph—

(1A)In sub-paragraph (1) above the reference to an amount which the Commissioners are liable to repay in consequence of the making of a payment that was not due is a reference to only so much of that amount as is the subject of a claim that the Commissioners are required to satisfy or have satisfied.

(3)For sub-paragraph (6) (claims for interest to be made within six years of discovery of error) there shall be substituted the following sub-paragraph—

(6)A claim under this paragraph shall not be made more than three years after the end of the applicable period to which it relates.

(4)For sub-paragraph (7) there shall be substituted the following sub-paragraph—

(7)Any reference in this paragraph to the authorisation by the Commissioners of the payment of any amount includes a reference to the discharge by way of set-off of the Commissioners’ liability to pay that amount.