[F1Reimbursement arrangements—generalU.K.
[F243B.] Without prejudice to [F3regulation 43H] below, for the purposes of section 80(3) of the Act (defence by the Commissioners that [F4repayment] [F4crediting] 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 [F5regulation 43C] below; and
(b)are supported by the undertakings described in [F6regulation 43G] below.]
Textual Amendments
F1Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3
F3Words in reg. 43B substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(a)
F4Word in reg. 43B substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 4
F5Words in reg. 43B(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(b)
F6Words in reg. 43B(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 4(c)