Explanatory note

These Regulations come into force on 1st November 2001.

They describe the provisions that need to be met by any person making a claim for repayment of duty or interest under Schedule 3 to the Finance Act 2001 (c. 9). This Schedule comes into force on the same date as these Regulations.

Regulation 2 describes what must be included in any claim made for the repayment of duty, where the Commissioners have incorrectly refused authorisation or approval to obtain goods relieved of excise duty.

Regulation 3 describes what must be included in any claim made for the payment of interest on excise duty which has been overpaid or underclaimed as a result of the Commissioners' error.