# The Excise Duty (Payments in Case of Error or Delay) Regulations 2001, Regulation 2: Claim for payment


(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.
(2) A claim must be made in writing to the Commissioners.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2001/3299/regulation/2 (the official version)
Page: https://openlegislation.uk/excise-duty-payments-in-case-of-error-or-delay-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.