Regulation 16 Tax credits: general
Where the Commissioners have cancelled the registration of a person in accordance with paragraph 4 of Schedule 4 to the Act, and he is not a registrable person, the Commissioners shall repay to him the amount of any tax credit if they are satisfied that he has made a proper claim to them in writing for this purpose.
A claim under paragraph (1) above may be combined with a claim under regulation 15(1) if appropriate.
A person making a claim under paragraph (1) above must furnish to the Commissioners full particulars in relation to the tax credit claimed including (but not restricted to)—
the return in which the relevant AL was accounted for;
the amount of the AL in question and the date and manner of its payment to the Commissioners;
the events by virtue of which the bad debt or other entitlement to a tax credit arose; and
any supporting documentary or other evidence.
Where the Commissioners are satisfied that a person who has made a claim in accordance with paragraphs (1) and (3) above is entitled to a tax credit and that he has not previously had the benefit of that credit, they shall repay to him an amount equal to the credit (but see regulations 30 and 31).
The Commissioners shall not be liable to make any repayment under this regulation unless and until the person has made all the returns which he was required to make (and see regulations 30 and 31).
Given the provision made by section 30(5) of the Act, this regulation has effect subject to section 32 of the Act (application of supplemental provisions about repayments: three year time limit, unjust enrichment etc).