http://www.legislation.gov.uk/ukpga/2002/23/section/21/2002-06-01Finance Act 2002An 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.2002-08-02texttext/xmlenStatute Law Database2026-04-152002-06-01 Finance Act 2002Sch. 16 para. 27(5)(6)Finance Act 2008Sch. 39 para. 48s. 118(2)art. 2(2)art. 10 Part 1 211In section 133 of the Customs and Excise Management Act 1979 (c. 2) (claims for drawback of excise duty)—ain subsection (2), for “subsections (3) to (6)” substitute “ subsections (4) to (6) ”;bomit subsection (3) (Commissioners to be satisfied that the duty in question has been duly paid, and not already drawn back, before drawback is payable).2In section 14(1) of the Finance Act 1994 (c. 9) (reviewable decisions) after paragraph (bb) insert—bcany decision by the Commissioners as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No. 2) Act 1992, or the amount of the drawback to which any person is so entitled;.3The amendment made by subsection (2) does not apply in relation to decisions made before the day on which this Act comes into force.