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SCHEDULE 3
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EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY |
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PART I |
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PAYMENTS |
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Duty paid in error |
| | 1. - (1) This paragraph applies if-
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(a) the first condition set out below is satisfied, and |
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(b) either the second or the third condition set out below is satisfied. |
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(2) The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time-
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(a) a person is refused authorisation for the purposes of section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979; |
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(b) a person is refused a direction for the purposes of section 11(1) of that Act; |
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(c) a person is refused approval for the purposes of section 9(1) or 14(1) of the Hydrocarbon Oil Duties Act 1979; |
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(d) a person is refused consent for the purposes of section 10(1) of that Act. |
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(3) The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error.
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(4) The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which-
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(a) represents a payment by way of excise duty, and |
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(b) would not have been included but for the error. |
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(5) If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid.
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(6) If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty.
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(7) The person refused is the person refused an authorisation, direction, approval or consent.
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Error relating to rebate |
| | 2. - (1) This paragraph applies if the following two conditions are satisfied.
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(2) The first condition is that a person is entitled to use rebated heavy oil in particular circumstances.
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(3) The second condition is that-
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(a) due to an error on the part of the Commissioners he is unable to use rebated heavy oil in those circumstances, |
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(b) he uses unrebated heavy oil instead in those circumstances, and |
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(c) the use occurs on or after the commencement day. |
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(4) The Commissioners may pay to the person an amount equal to the rebate which would have been allowable under section 11 of the Hydrocarbon Oil Duties Act 1979 if-
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(a) the heavy oil used by him in those circumstances had (at the time of that use) been delivered for home use, and |
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(b) the other conditions for allowing rebate had been satisfied at that time. |
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(5) Rebated heavy oil is heavy oil on whose delivery for home use a rebate has been allowed under section 11 of the Hydrocarbon Oil Duties Act 1979, and unrebated heavy oil is other heavy oil.
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Claims |
| | 3. No payment may be made to a person under this Part of this Schedule unless-
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(a) he makes a claim in such form and manner, and containing such matters, as the Commissioners may prescribe by regulations, and |
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(b) he satisfies such other conditions as the Commissioners may impose by regulations. |
