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HMRC internal manual

Aggregates Levy Guidance

HM Revenue & Customs
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Unjust enrichment: The regulations - definitions and general provisions

Regulation 20 of the Aggregates Levy (General) Regulations 2002 defines certain words and phrases used in the Regulations.

‘Claims’ which fall within the scope of the regulations are all those where reimbursement arrangements have been made under section 31 of the Finance Act 2001.

‘Reimbursement arrangements’ cover any arrangements made by a claimant to make refunds to recipients who for practical purposes bore the cost, in whole or in part, of the original payment of that sum of money paid to the Commissioners.

‘The relevant amount’ means that sum of money a claimant wishes to reimburse (repay) to recipients (customers). This includes interest, as well as the capital sum, because it is the recipients who have not had use of the money, not the claimant.