SCHEDULES

SCHEDULE 5 Indirect taxes: overpayments etc

Part I Unjust enrichment

Application of Part I

1

1

This Part of this Schedule has effect for the purposes of the following provisions (which make it a defence to a claim for repayment that the repayment would unjustly enrich the claimant), namely—

a

section 137A(3) of the M1Customs and Excise Management Act 1979 (excise duties);

b

paragraph 8(3) of Schedule 7 to the M2Finance Act 1994 (insurance premium tax); and

c

paragraph 14(3) of Schedule 5 to the M3Finance Act 1996 (landfill tax).

2

Those provisions are referred to in this Part of this Schedule as unjust enrichment provisions.

3

In this Part of this Schedule—

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “relevant repayment provision” means—

    1. a

      section 137A of the Customs and Excise Management Act 1979 (recovery of overpaid excise duty);

    2. b

      paragraph 8 of Schedule 7 to the Finance Act 1994 (recovery of overpaid insurance premium tax); or

    3. c

      paragraph 14 of Schedule 5 to the Finance Act 1996 (recovery of overpaid landfill tax);

  • “relevant tax” means any duty of excise, insurance premium tax or landfill tax; and

  • “subordinate legislation” has the same meaning as in the M4Interpretation Act 1978.