Regulation 5 Refund of payment to individual
Where and for whatever reason a person to whom a payment is made in respect of which relief has been given at source makes a refund of that payment to the individual who made it—
(a)
the amount of that refund shall not exceed the payment actually made to him by that individual, and
(b)
he shall thereupon repay to the Board any amount which he had recovered from the Board on a claim under subsection (6)(b) of section 54 in respect of the amount deducted from that payment.