(1) In this section -
‘relevant statement’ means -
(a) an account delivered to the Commissioners under section 5, or
(b) a statement delivered to the Commissioners under Part 9;
‘return’ means an electronic return or a paper return made to the Commissioners in relation to an instrument.
(2) Where a person has made a payment of stamp duty, including any interest charged, surcharge imposed or penalty incurred, under any provision of this Act, in relation to -
(a) an instrument, or
(b) a relevant statement, which -
(i) was not due, or
(ii) but for an error or mistake made by the person in the return to which the instrument relates or, as the case may be, in the relevant statement, would not have been due,
the person shall, on an application to the Commissioners and subject to section 159A, be entitled to a repayment of the payment concerned.