The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018

Reimbursement arrangements – general

3.  For the purposes of section 64 of the Act (disallowing claims for relief due to unjustified enrichment) reimbursement arrangements made by a claimant must be disregarded except where they—

(a)include the provisions described in regulation 4; and

(b)are supported by the undertakings described in regulation 7.