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Regulation 3 Claim for interest

Original text. Later amendments are not shown.

(1)

Any claim for interest under paragraphs 7 to 10 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 identify—

(a)

the paragraph of Schedule 3 to the Finance Act 2001 under which it is made, and

(b)

the claim for payment, repayment, remission, rebate or drawback to which it relates.

(4)

A claim for interest under paragraphs 7 to 10 of Schedule 3 to the Finance Act 2001 may be combined with the claim for payment, repayment, remission, rebate or drawback to which it relates but each claim must be separately identified within the document that constitutes the combined claim.