Paragraph 10 I1
This paragraph applies where—
an amount has been paid by way of soft drinks industry levy which (apart from paragraph 9(2)) would fall to be repaid to a person (P), and
the whole or a part of the cost of the payment of that amount to the Commissioners has, for practical purposes, been borne by a person other than P.
Where loss or damage has been, or may be, incurred by P as a result of mistaken assumptions made in P's case about the operation of any provision relating to soft drinks industry levy, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of a relevant determination.
In sub-paragraph (2) “the quantified amount” means the amount (if any) which is shown by P to constitute the amount that would appropriately compensate P for loss or damage shown by P to have resulted from the making of the mistaken assumptions.
A “relevant determination” means a determination for the purposes of paragraph 9(2) as to—
whether or to what extent the repayment of an amount would enrich P, or
whether or to what extent an enrichment of P would be unjust.
The reference in sub-paragraph (2) to provision relating to soft drinks industry levy is a reference to any provision made by or under any enactment which relates to the levy or to any matter connected with it.
Annotations
Commencement
- I1
Sch. 8 para. 10 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)