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HMRC internal manual

Aggregates Levy Guidance

Unjust enrichment: The legal provisions

Schedule 8 paragraph 1(1) to the Finance Act 2001 gives HMRC the powers to make regulations setting out how the reimbursements should be arranged. Paragraph 1(2) defines “reimbursement arrangements” as any arrangements for the purposes of a claim under section 32 of the Finance Act 2001 which:

  • are made by the claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and
  • provide for the reimbursement of persons (recipients) who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to the Commissioners.
  • Paragraph 1(3) sets out the scope of the reimbursement arrangements. These provisions allow the Commissioners to place the following requirements on a business using the arrangements:
  • to make payment within a certain set period;
  • to repay any amounts not refunded to customers under the scheme to HMRC;
  • to repay to HMRC any interest payable; and
  • to require records showing how and in what form the repayment was made to customers.