Paragraph 10 I1

If and to the extent that they may be relevant for the purposes of this Schedule, regulations 19 to 25 (unjust enrichment: reimbursement arrangements to be disregarded) shall apply in relation to a tax credit provided for by this Schedule as if—

(a)

the reference in regulation 19 to “claim” included a claim made under this Schedule; and

(b)

the references in those regulations to “(recipient)” or “(recipients)” were not present.

Annotations

Commencement

I1: Sch. para. 10 in force at 1.4.2001, see reg. 1

Notes on Schedule 1

Textual amendments

F1: Sch. renumbered as Sch. 1 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 21
F2: Words in Sch. 1 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(11), 10(1)
F3: Word in Sch. 1 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 25