Part VII Other taxes

Customs duties

C1C2129 Repayment of overpaid interest etc.

1

Where—

a

the Commissioners have issued an amount to any person by way of—

i

a payment of interest under section 127 above, or

ii

a repayment of customs duty or of interest on arrears of customs duty,

b

that person was not entitled to that amount, and

c

the Commissioners are entitled to recover it,

the amount shall be recoverable by the Commissioners as if it were customs duty.

2

An amount shall not be recoverable from any person in accordance with subsection (1) above at any time more than three years after the payment or repayment was issued unless a written notice that the amount is recoverable was given to that person by the Commissioners before the end of those three years.

3

Any reference in this section to the issue by the Commissioners of any payment or repayment of any amount includes a reference to the discharge by way of set-off of the Commissioners’ liability to pay or, as the case may be, to repay that amount.

4

Nothing in this section shall be taken to impose any liability to interest on an amount to which subsection (1) above applies.

5

In this section—

  • “the Commissioners” means the Commissioners of Customs and Excise; and

  • “customs duty” includes any agricultural levy of the F1European Union .

P16

This section shall have effect in relation to amounts issued on or after such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different purposes.