Paragraph 11 I1I2

contain such provision as may be required by the regulations, and

are supported by such undertakings to comply with the arrangements as may be required by the regulations to be given to the Commissioners.

are made by a person for the purpose of securing that the person is not unjustly enriched by the repayment of any amount in pursuance of the claim, and

provide for the reimbursement of a person who has for practical purposes borne the whole or any part of the cost of the original payment of that amount to the Commissioners.

requiring a reimbursement for which the arrangements provide to be made within a specified period after the repayment to which it relates;

for the repayment of amounts to the Commissioners where those amounts are not reimbursed in accordance with the arrangements;

requiring interest paid by the Commissioners on any amount repaid by them to be treated in the same way as that amount for the purposes of any requirement under the arrangements to reimburse or repay the Commissioners;

requiring records of a specified description relating to the arrangements to be kept and produced to the Commissioners, or to an officer of Revenue and Customs;

imposing obligations on specified persons for the purposes of provision made under paragraphs (a) to (d).

make provision about the form, manner and timing of undertakings given to the Commissioners in accordance with the regulations, and

provide for those matters to be determined by the Commissioners in accordance with the regulations.