# The Aggregates Levy (General) Regulations 2002, Regulation 21: Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded


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—
(a) include the provisions described in regulation 22, and
(b) are supported by the undertakings described in regulation 26.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/21 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.