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Excise Act, 2001

Version of section 177 from 2007-06-22 to 2023-05-17:

Marginal note:Restriction on refunds, etc.

 A refund or a payment of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

  • (a) the amount has previously been refunded, remitted or paid to that person, or applied against an amount owed by the person to Her Majesty, under this or any other Act of Parliament; or

  • (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament.

  • 2002, c. 22, s. 177
  • 2007, c. 18, s. 109
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