The Climate Change Levy (General) Regulations 2001 No. 838

PART II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

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

20.  For the purposes of paragraph 64(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 21, and

(b) are supported by the undertakings described in regulation 25.