# Finance Act 2001, Paragraph 15: Amendments In section 137A of the Customs and Excise Management Act 1979 (c. 2) (recovery of overpaid excise duty) insert after subsection (5)β€” β€œ(6) This section does not apply in a case where the Commissioners areβ€” (a) entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or (b) required to repay an amount under Part 3 of that Schedule.”. --- Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/15 (the official version) Page: https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-15 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.