# Finance Act 2001, Paragraph 19


(1) Schedule 5 to the Finance Act 1997 (c. 16) (recovery of excess payments) is amended as follows.
(2) In paragraph 14 (assessment for excessive repayment) at the end of sub-paragraph (3)(b) omit “or” and after sub-paragraph (3)(c) insert—
“or
(d) Part 1 of Schedule 3 to the Finance Act 2001 (payments made and rebates disallowed in error).”.
(3) In paragraph 15 (assessment for overpayments of interest) omit sub-paragraph (2)(a), at the end of sub-paragraph (2)(b) omit “or”, and after sub-paragraph (2)(c) insert—
“or
(d) Part 2 of Schedule 3 to the Finance Act 2001 (interest).”.
(4) In paragraph 19 (review of decisions and appeals) in sub-paragraph (1)(c) for “the relevant interest provision is paragraph 9 of Schedule 6 to the Finance Act 1994” substitute “ Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule ”.
(5) In paragraph 20 (interpretation of Part 5) in sub-paragraph (2)(a)(ii) for “paragraph 9 of Schedule 6 to the Finance Act 1994” substitute “ Part 2 of Schedule 3 to the Finance Act 2001 ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.