Paragraph 4

The following provisions of the F1M1Customs and Excise Management Act 1979 shall apply in relation to payments under the said section 2 as they apply in relation to drawbacks, allowances or repayments under the Customs and Excise Acts 1979, that is to say, section 135 (time limit on payment), section 136(1) and (2) (offences in connection with claims) and section 167(4) (recovery of overpayments).