{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-21",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-21.json",
  "legislation": "uksi/2002/761",
  "legislation_title": "The Aggregates Levy (General) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded",
  "text": "For the purposes of section 32(2) of the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—\n(a) include the provisions described in regulation 22, and\n(b) are supported by the undertakings described in regulation 26.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/761/regulation/21",
    "retrieved_at": "2026-10-29T07:10:32.696020+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}