Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 3 Excise duty: payments by Commissioners in case of error or delay

Part 1 Payments

Claims

3 No payment may be made to a person under this Part of this Schedule unless—

(a) he makes a claim in such form and manner, and containing such matters, as the Commissioners may prescribe by regulations, and

(b) he satisfies such other conditions as the Commissioners may impose by regulations.