939. Interest in certain cases of official error.

Where, due to an error on the part of the Commissioners for Her Majesty's Revenue and Customs1, a person has:

  1.  

    (1)     accounted to them for an amount by way of output tax2 which was not output tax due from him, in circumstances under which they are in consequence liable3 to pay (or repay) an amount to him4;

  2.  

    (2)     failed to claim credit for input tax5 for an amount for which he was entitled so to claim credit and which they are in consequence liable to pay to him6;

  3.  

    (3)     otherwise paid to them by way of VAT an amount