{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-23",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded",
  "text": "The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 22(d) or 22(e) within 14 days of the expiry of the period of 90 days referred to in regulation 22(a).",
  "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/23",
    "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."
}