PART 6Tax returns, enquiries and assessments
CHAPTER 7Relief in case of excessive assessment or overpaid tax
Defence of unjustified enrichment
109Defence to certain claims for relief under section 107 or 108
It is a defence to a claim for relief made under section 107 or 108 that repayment or, as the case may be, discharge of the amount would unjustly enrich the claimant.