SCHEDULES
SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
Part 1 PAYMENTS
3Claims
No payment may be made to a person under this Part of this Schedule unless—
a
he makes a claim in such form and manner, and containing such matters, as the Commissioners may prescribe by regulations, and
b
he satisfies such other conditions as the Commissioners may impose by regulations.