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Paragraph 26 Supplementary provision about repayment etc

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The Commissioners are not liable, on any claim for a repayment of CBAM, to repay any amount paid more than 3 years before the making of the claim.

(2)

It is a defence to any claim for repayment of an amount of CBAM that the repayment of that amount would unjustly enrich the claimant.