{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37B",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37B.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/37B",
  "kind": "regulation",
  "number": "43B",
  "heading": "Reimbursement arrangements—general",
  "text": "Without prejudice to regulation 43H below, for the purposes of section 80(3) of the Act (defence by the Commissioners that repayment crediting by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—\n(a) include the provisions described in regulation 43C below; and\n(b) are supported by the undertakings described in regulation 43G below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 43B substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/37B",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}