# Finance Act 2000, Paragraph 68


Where—
(a) any amount has been paid to any person by way of interest under paragraph 66, but
(b) that person was not entitled to that amount under that paragraph,
the Commissioners may, to the best of their judgement, assess the amount so paid to which that person was not entitled and notify it to him.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.