# Finance Act 2017, Paragraph 9


(1) The Commissioners are not liable, on a claim for a repayment of soft drinks industry levy, to repay any amount paid more than 4 years before the making of the claim.
(2) It is a defence to any claim for repayment of an amount of soft drinks industry levy that the repayment of that amount would unjustly enrich the claimant.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/8/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-8/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.