# The Landfill Tax Regulations 1996, Regulation 14B: Reimbursement arrangements—general


Without prejudice to regulation 14H below, for the purposes of paragraph 14(3) of Schedule 5 to the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—
(a) include the provisions described in regulation 14C below; and
(b) are supported by the undertakings described in regulation 14G below.

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