4. The amendment made by paragraph 3 is disregarded where claims made under paragraph 22 of Schedule 7 to FA 1994(1) (interest payable by Commissioners) are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.
In paragraph 22, sub-paragraph (1A) was inserted, and sub-paragraphs (9) and (10) were substituted, with retrospective effect, by section 50 of, and paragraph 9 of Schedule 5 to, the Finance Act 1997. Sub-paragraph (2) was amended by section 197(6)(c) and (7) of the Finance Act 1996 (c. 8). Sub-paragraphs (5), (5A) and (6) were substituted for sub-paragraphs (5) to (7) by section 50 of, and paragraph 10 of Schedule 5 to, the Finance Act 1997. Sub-paragraph (9) was amended by section 99(1) of, and paragraphs 1 and 3 of Schedule 51 to, the Finance Act 2009.