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HMRC internal manual

Excise Statutory Interest Manual

HM Revenue & Customs
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Undue delay: the law

The legal provisions covering undue delay are contained in paragraphs 4 to 6 of schedule 3 to the Finance Act 2001. They apply only where a claim is made for the repayment or drawback of excise duty. The provisions do not include overpaid duty.

FA 2001