# Finance Act 2012, Paragraph 12


If a one-off payment is refunded by HMRC in accordance with Article 15(3), this Part ceases to apply with respect to that payment.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.