SCHEDULES
SCHEDULE 3Excise duty: payments by Commissioners in case of error or delay
Part 2Interest
12Claims
1
A claim for interest under a relevant paragraph must be made in such form and manner, and contain such matters, as the Commissioners may prescribe by regulations.
2
If a person makes a claim under a relevant paragraph for interest on an amount, he may not make a claim under another relevant paragraph for interest on that amount.
3
The relevant paragraphs are paragraphs 7 to 10.