66 Unjustified enrichment: reimbursement arrangements
Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation

66  Unjustified enrichment: reimbursement arrangements

(1)     The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—

(a)     contain such provision as may be prescribed by the regulations, and

(b)     are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.

(2)     In this section, “reimbursement arrangements” means any arrangements for the purposes of a claim under section 63 [or 63A] which—

(a)     are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and

(b)     provide

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