Finance Act, 1996
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Overpayment of duty. |
109.—(1) Where on a claim it is proved to the satisfaction of the Commissioners that there has been an overpayment of duty in relation to a charge to duty by virtue of section 102 , the overpayment shall be repaid. | |
(2) A claim under this section shall— | ||
(a) be made within a period of 6 years beginning on the date on which the payment was made, | ||
(b) set out the grounds on which the repayment is claimed, | ||
(c) contain a computation of the amount of the repayment claimed, | ||
(d) if so required by the Commissioners, be supported by such documentation as may be necessary to prove the entitlement to a repayment of the amount claimed, and | ||
(e) if the claim arises by virtue of the operation of section 106 (1) (b)— | ||
(i) it shall be made on a form prescribed by the Commissioners, and | ||
(ii) it shall not be made to the Commissioners before the 21st day of the month following the month in which the overpayment of duty arose. | ||
(3) Where the claimant is not resident in the State and has no branch or agency in the State the Commissioners may require the claimant, as a condition for obtaining a repayment, to appoint and maintain a tax representative in the State who shall be personally liable to the Commissioners for any loss of duty arising out of an incorrect claim. | ||
(4) A person shall not be a tax representative under this section unless that person— | ||
(a) has a business establishment in the State, and | ||
(b) is approved by the Commissioners. |