“184KA.

In regulation 173W(3)35, for “section 78 of the Act” read “section 102(3) of the Finance Act 2009”.

184KB.

For regulation 173X36 read—

“173X.

(1)

Where—

(a)

any amount has been paid to any person by way of interest under regulation 173W, but

(b)

that person was not entitled to that amount under that regulation,

the amount to which the person was not entitled shall be treated as if it were an amount of repayment interest recoverable as late payment interest under paragraph 6 of Schedule 54A to the Finance Act 2009 (certain amounts of repayment interest recoverable as late payment interest)37.

(2)

For the purpose of this regulation the requirement to meet Conditions A to C in paragraph 7 of Schedule 54A is to be treated as met.”