OpenLegislation

Paragraph 25 Repayments of overpaid tax

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies where a person (P) has paid an amount to the Commissioners by way of CBAM which was not tax due.

(2)

The Commissioners are liable, on the making of a claim by P, to repay the amount.

(3)

A claim under this paragraph must be made in the way, and be supported by the information, specified in a notice published by the Commissioners.

(4)

Except as provided by this paragraph, the Commissioners are not liable to repay any amount paid by way of CBAM by reason of the fact that it was not tax due.

(5)

This paragraph is subject to paragraph 26.