65 Unjustified enrichment: further provision

65  Unjustified enrichment: further provision

(1)     This section applies where—

(a)     there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person (“the taxpayer”), and

(b)     the whole or a part of the cost of the payment of that amount to WRA has, for practical purposes, been borne by a person other than

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