»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp legal provisions covering undue delay are contained in paragraphs 4 to 6 of schedule 3 to the Finance Act 2001. »Ê¹ÚÌåÓýappy apply only where a claim is made for the repayment or drawback of excise duty. »Ê¹ÚÌåÓýapp provisions do not include overpaid duty.

FA 2001