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Finance Act 1997

Status:

This is the original version (as it was originally enacted).

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 [1979 c. 2.] Customs and Excise Management Act 1979 (excise duties);

(b)paragraph 8(3) of Schedule 7 to the [1994 c. 9.] Finance Act 1994 (insurance premium tax); and

(c)paragraph 14(3) of Schedule 5 to the [1996 c. 8.] Finance 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—

    (a)

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

    (b)

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

    (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 [1978 c. 30.] Interpretation Act 1978.

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