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Regulation 21 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

Original text. Later amendments are not shown.

For the purposes of section 32(2) of 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 22, and

(b)

are supported by the undertakings described in regulation 26.