129 Repayment of overpaid interest etc
Finance Act 1999 (1999 c 16) | Legislation

129  Repayment of overpaid interest etc

(1)     Where—

(a)     the Commissioners have issued an amount to any person by way of—

(i)     a payment of interest under section 127 above, or

(ii)     a repayment of customs duty or of interest on arrears of customs duty,

(b)     that person was not entitled to that amount, and

(c)     the Commissioners are entitled

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