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(This note is not part of the Order)
This Order brings Schedule 3 to the Finance Act 2001 into force on 1 November 2001.
The Schedule provides for the Commissioners of Customs and Excise:
to pay interest on excise duty overpaid or underclaimed as a result of their error or undue delay,
to repay—with interest—certain excise duties to persons to whom they have incorrectly denied certain authorisations or approvals, and who as a result have paid duty when they need not have done so.
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