Regulation 97L Repayment of surplus amountsF1

This regulation applies if the amounts paid to HM Revenue and Customs in respect of a relevant PAYE debt F2or a relevant apprenticeship levy debt exceed the specified amount.

HM Revenue and Customs shall repay the difference on a just and equitable basis and without unreasonable delay.

Interest on any sum repaid shall be paid in accordance with F3section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC).