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The Revenue Traders (Accounts and Records) (Amendment) Regulations 1995
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- 1995 No. 2893
- Explanatory Note
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Explanatory Note
(This is not part of the Regulations)
Section 137A of the Customs and Excise Management Act 1979, inserted by Section 20 of the Finance Act 1995, provides for the recovery by a claimant payer, from the Commissioners of Customs and Excise, of amounts paid as excise duty to the Commissioners which is not due to them.
These Regulations amend the Revenue Traders (Accounts and Records) Regulations 1992 by inserting an additional regulation, number nine, which governs the form in which the claimant payer is to make his claim for repayment by the Commissioners to him.
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