# The Landfill Tax Regulations 1996, Regulation 14A: Interpretation of regulations 14A to 14H


In this regulation and in regulations 14B to 14H below—
“claim” means a claim made (irrespective of when it was made) under paragraph 14 of Schedule 5 to the Act for repayment of an amount paid to the Commissioners by way of tax which was not tax due to them; and “claimed” and “claimant” shall be construed accordingly;
“reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—
(a)are made by a claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and
(b)provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to the Commissioners;
“relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/14A (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.