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Regulation 14 Reimbursement arrangements: generalI1

United Kingdom Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of paragraph 26(2) of Schedule 17f1, reimbursement arrangementsf2 made by a claimant are to be disregarded except where they—

(a)

include the provisions described in regulation 15, and

(b)

are supported by the undertakings described in regulation 18.

Annotations

Commencement

I1

Reg. 14 in force at 1.1.2027, see reg. 1(2)

Footnotes

f1

Paragraph 26(2) of Schedule 17 to FA 2026 provides that it is a defence to a repayment claim that the repayment would unjustly enrich a claimant.

f2

“Reimbursement arrangements” has the meaning given by paragraph 28(2) of Schedule 17 to FA 2026.