Related HMRC Manuals

1(1)  This Part of this Schedule has effect for the purposes of the following provisions (which make it a defence to a claim for repayment that the repayment would unjustly enrich the claimant), namely–

(a)[not relevant to insurance premium tax;]

(b)paragraph 8(3) of Schedule 7 to the Finance Act 1994 (insurance premium tax); and

(c)[not relevant to insurance premium tax.]

1(2)  Those provisions are referred to in this Part of this Schedule as unjust enrichment provisions.

1(3)  In this Part of this Schedule–

the Commissioners”  means the Commissioners of Customs and Excise;

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