Finance Act 2008
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Repayments. |
64.— (1) Effect may be given to the reliefs under paragraphs (b), (c) and (d) of subsection (1) of section 63 by means of repayment. | |
(2) (a) Claims for repayment under this section shall be in such form as the Commissioners may direct and shall be in respect of electricity supplied during an accounting period. | ||
(b) Except where the Commissioners may in any particular case otherwise allow, a repayment may not be made unless the claim is made within 6 months following the end of each such accounting period. | ||
(3) Repayments in respect of relief under paragraphs(b) and (c) of subsection (1) of section 63 shall be made to the supplier of the electricity concerned. |