Section 129 | Repayment of overpaid interest etc.

(1)Where—

(a)the Commissioners have issued an amount to any person by way of—

(i)a payment of interest under section 127 above, or

(ii)a repayment of customs duty or of interest on arrears of customs duty,

(b)that person was not entitled to that amount, and

(c)the Commissioners are entitled to recover it,

the amount shall be recoverable by the Commissioners as if it were customs duty.

(2)An amount shall not be recoverable from any person in accordance with subsection (1) above at any time more than three years after the payment or repayment was issued unless a written notice that the amount is recoverable was given to that person by the Commissioners before the end of those three years.

(3)Any reference in this section to the issue by the Commissioners of any payment or repayment of any amount includes a reference to the discharge by way of set-off of the Commissioners’ liability to pay or, as the case may be, to repay that amount.

(4)Nothing in this section shall be taken to impose any liability to interest on an amount to which subsection (1) above applies.

(5)In this section—^F1

“the Commissioners” means the Commissioners of Customs and Excise; and

“customs duty” includes any agricultural levy of the European Union .

(6)This section shall have effect in relation to amounts issued on or after such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different purposes.