# The Value Added Tax Regulations 1995, Regulation 43B: Reimbursement arrangements—general


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—
(a) include the provisions described in regulation 43C below; and
(b) are supported by the undertakings described in regulation 43G below.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/37B (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.