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

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

22.  The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 21(d) or 21(e) within 14 days of the expiry of the period of 90 days referred to in regulation 21(a).