Section 81(3A)

Where— any limitation on the time within which the Commissioners are entitled to take steps for recovering that sum shall be disregarded in determining whether that sum is required by subsection (3) above to be set against the amount mentioned in paragraph (a) above. the Commissioners are liable to pay or repay any amount to any person under this Act, that amount falls to be paid or repaid in consequence of a mistake previously made about whether or to what extent amounts were payable under this Act to or by that person, and by reason of that mistake a liability of that person to pay a sum by way of VAT, penalty, interest or surcharge penalty or interest was not assessed, was not enforced or was not satisfied,

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Source: legislation.gov.uk · retrieved 2026-07-28