Regulation 43B Reimbursement arrangements—generalF1F2
Without prejudice to F3regulation 43H below, for the purposes of section 80(3) of the Act (defence by the Commissioners that F4repayment crediting by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—
include the provisions described in F5regulation 43C below; and
are supported by the undertakings described in F6regulation 43G below.
Annotations
Textual amendments
- F1
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
- F2
Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3
- F3
Words in reg. 43B substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(a)
- F4
Word in reg. 43B substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 4
- F5
Words in reg. 43B(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(b)
- F6
Words in reg. 43B(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(c)