Finance Act 2010
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Repayments of natural gas carbon tax. |
72.— (1) Where a supply on which the tax has been paid qualifies for relief under section 71 , a repayment of that tax shall be made to the consumer of that supply. | |
(2) (a) Claims for repayment under subsection (1) shall be in such form as the Commissioners may direct and shall be in respect of natural gas supplied within a period of not less than one and not more than 6 calendar months. | ||
(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 calendar months following the end of the period in respect of which the claim for repayment is made. |