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HMRC internal manual

Excise Repayment of Overpaid Duty

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HM Revenue & Customs
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The reimbursement scheme: law that covers the scheme

Schedule 5, Part 1 of the Finance Act 1997 gave us the power to introduce a reimbursement scheme (the scheme).

These reimbursement provisions were incorporated into the Revenue Traders (Accounts and Records) Regulations 1992, and became law on 11 February 1998.

These statutory provisions provide us with the powers to establish how the reimbursements should be arranged.