000 00766cab a2200181 4500
001 WB2732-46
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60701
041 _aeng
245 _aCustoms and Excise will pay interest on VAT errors
260 _c1991
350 _a0
490 _aHM Customs and Excise News Release
_vno 58/91 1 August 1991 2 pages
520 _aSince 25 July 1991, HM Customs and Excise is paying 12 per cent interest on incorrect VAT payments made as a result of Departmental error. Tax payers now have a statutory right under the Finance Act 1991 to claim interest as far back as the introduction of the tax in 1973. Gives full table of interest rates.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c37499
_d37499