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(1)Where regulations cease to have effect under section 110, any amount paid by way of tax, or interest or penalty, that would not have been payable but for the regulations shall, on a claim, be repaid by the Inland Revenue.
(2)Section 89 (interest on repayment of tax overpaid etc) applies to a repayment under this section.
(3)A claim for repayment must be made within two years after the effective date of the transaction in question.
(4)The Inland Revenue may make provision by regulations—
(a)for varying the time limit for making a claim;
(b)as to any other conditions that must be met before repayment is made.
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