The Interest on Repayments of Customs Duty (Applicable Period) Order 2000
This Order, which comes into force on 1st April 2000, modifies section 127(3)(a) of the Finance Act 1999 (“the Act”) by providing for interest payable by the Commissioners of Customs and Excise on repayments of customs duty or amounts paid by way of customs duty, to run for a period beginning with the thirty-first working day after the making of a claim for repayment.