# Finance Act 2001, Paragraph 4: Assessment for overpayments of interest


Where—
(a) any amount has been paid to any person by way of interest under paragraph 2 above, 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/2001/9/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.