Assessment for overpayments of interest
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)paragraph 9 of Schedule 6 to the [1994 c. 9.] Finance Act 1994 (interest payable by the Commissioners on overpayments of air passenger duty);
(b)paragraph 22 of Schedule 7 to that Act (interest payable by the Commissioners on overpayments etc. of insurance premium tax); or
(c)paragraph 29 of Schedule 5 to the [1996 c. 8.] Finance Act 1996 (interest payable by the Commissioners on overpayments etc. of landfill tax).