1145. Interest on repayment of duty overpaid etc.

Any repayment by the Commissioners for Revenue and Customs of:

  1.  

    (1)     duty under the enactments relating to stamp duty1;

  2.  

    (2)     an amount lodged with the Commissioners in respect of the duty payable on stamping an instrument, if the instrument is presented for stamping, if it is duly stamped, and if the repayment is of an amount then repayable2;

  3.  

    (3)     any penalty on late stamping3 under the enactments relating to stamp duty4;

  4.  

    (4)     a money payment