http://www.legislation.gov.uk/ukpga/1999/16/section/128Finance Act 1999An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1999-08-05texttext/xmlenStatute Law Database2026-04-21Expert Participation2026-03-18 Finance Act 1999Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-IIIFinance Act 1999s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note Part VII1281In determining the applicable period for the purposes of section 127 above in the case of interest on the amount of any repayment there shall be left out of account any period by which the Commissioners’ issue of the repayment is delayed as a result of circumstances beyond their control.2The reference in subsection (1) above to a period by which the Commissioners’ issue of a repayment is delayed as a result of circumstances beyond their control includes, in particular, any period which is referable to any one or more of the matters mentioned in subsections (3) to (5) below.3The first of those matters is any unreasonable delay in the making of any claim for the repayment of the amount on which interest is claimed.4The second of those matters is any failure by any person to provide the Commissioners—aat or before the time of the making of any such claim, orbsubsequently in response to a request for information by the Commissioners,with all the information required by them to enable the existence and amount of the claimant’s entitlement to a repayment to be determined.5The third of those matters is the making, as part of or in association with such a claim, of a claim to anything to which the person making the claim has no entitlement.6In determining for the purposes of subsection (4) above whether any period of delay is referable to a failure by any person to provide information in response to a request by the Commissioners, there shall be taken to be so referable any period which—abegins with the date on which the Commissioners request that person to provide information which they reasonably consider relevant to the matter to be determined; andbends with the earliest date on which it would be reasonable for the Commissioners to conclude—ithat they have received a complete answer to their request for information;iithat they have received all that they need in answer to that request; oriiithat it is unnecessary for them to be provided with any information in answer to that request.