Regulation 18 Repayment of tax creditsI1
United Kingdom
(1)
Where a person has benefitted from a tax credit (whether or not payment has been made under regulation 17) to which they were not entitled, or to which they have ceased to be entitled, that person must repay the amount to the Commissioners.
(2)
The amount due to be repaid by a person under paragraph (1) is to be recoverable on the basis that is an amount of plastic packaging tax due from them, payable on the day on which the person first benefitted from the tax credit.