{
  "url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/3299",
  "legislation_title": "The Excise Duty (Payments in Case of Error or Delay) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Claim for payment",
  "text": "(1) Any claim for a payment under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.\n(2) A claim must be made in writing to the Commissioners.\n(3) A claim must, by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.\n(4) A claim must include a statement setting out the full particulars of the error on the part of the Commissioners that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2001 or, as the case may be, the second condition in paragraph 2 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3299/regulation/2",
    "retrieved_at": "2026-10-29T07:27:53.130333+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}