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HMRC internal manual

Excise Statutory Interest Manual

Tribunal rules duty or security is not due - the interest rate

Prior to 1st April 2009 Tribunals had the discretion to set the rate of interest which meant a rate higher than the statutory rate could be awarded.

The Tribunal rules were reformed with effect from 1st April 2009 and the discretionary power was withdrawn from the Tribunals. This means that the statutory rate applicable under section 197 of the Finance Act 1996 is now always applied.

FA 1996