SCHEDULES
SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
Part 2 INTEREST
8
1
This paragraph applies if—
a
a person pays to the Commissioners an amount by way of excise duty,
b
he is entitled to obtain an amount by way of repayment, remission, rebate or drawback in respect of the duty,
c
due to an error on the part of the Commissioners he fails to claim the amount when he would (apart from the error) have done so,
d
the person makes a claim (at any time) for the repayment, remission, rebate or drawback and the Commissioners authorise it on or after the commencement day, and
e
he makes a claim for interest under this paragraph before the end of the period of F14 years starting with the day when the Commissioners authorise the repayment, remission, rebate or drawback.
2
The Commissioners must pay interest to the person on the amount concerned for the applicable period.
3
The applicable period is the period which—
a
starts with the day when (apart from the error) the Commissioners might reasonably have been expected to authorise repayment, remission, rebate or drawback, and
b
ends with the day when they authorise it.
4
Sub-paragraph (3) is subject to paragraph 11.