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Finance Act 1997

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Interpretation of Part VE+W+S+N.I.

20(1)In this Part of this Schedule “the Commissioners” means the Commissioners of Customs and Excise.E+W+S+N.I.

(2)In this Part of this Schedule “relevant tax”, in relation to any assessment, means—

(a)a duty of excise if the assessment relates to—

(i)a repayment of an amount paid by way of such a duty,

(ii)an overpayment of interest under [F1Part 2 of Schedule 3 to the Finance Act 2001], or

(iii)interest on an amount specified in an assessment in relation to which the relevant tax is a duty of excise;

(b)insurance premium tax if the assessment relates to—

(i)a repayment of an amount paid by way of such tax,

(ii)an overpayment of interest under paragraph 22 of Schedule 7 to the Finance Act 1994, or

(iii)interest on an amount specified in an assessment in relation to which the relevant tax is insurance premium tax;

and

(c)landfill tax if the assessment relates to—

(i)a repayment of an amount paid by way of such tax,

(ii)an overpayment of interest under paragraph 29 of Schedule 5 to the M1Finance Act 1996, or

(iii)interest on an amount specified in an assessment in relation to which the relevant tax is landfill tax.

(3)For the purposes of this Part of this Schedule notification to a personal representative, trustee in bankruptcy, [F2trustee or interim trustee in a sequestration], receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as notification to the person in relation to whom he so acts.

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Amendments (Textual)

F1Words in Sch. 5 para. 20(2)(a)(ii) substituted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 19(5); S.I. 2001/3300, art. 2

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