Regulation 19 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregardedI1

In this regulation and in regulations 20 to 25—

• “claim” refers to a claim made under regulation 14 or 15 or under paragraph 63 of the Act (claim for repayment of CCL which was not CCL due if no person entitled to tax credit) and “claimed” and “claimant” must be construed accordingly;

• “reimbursement arrangements” refers to any arrangements for the purposes of the claim which—

  1. (a)

     are made by the claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and

  2. (b)

     provide for the reimbursement of persons (recipients) who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to the Commissioners;

• “relevant amount” refers to that part (which may be the whole) of the amount of the claim which the claimant has reimbursed or intends to reimburse to other persons (recipients).