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Regulation 6 Refunds and credits

Original text. Later amendments are not shown.

Schedule 2 shall have effect with respect to refunds and credits in respect of a financial year where—

(a)
(i)

the imposition of a BRS has come to an end; or

(ii)

the Secretary of State has, under section 24(3), directed the levying authority to cancel the imposition of the BRS of the Act; and

(b)

the revenue account is in credit.