HC Deb 03 December 1996 vol 286 c922

Resolved, That provision may be made—

  1. (a) modifying the provisions of section 80 of the Value Added Tax Act 1994 under which it is a defence for the Commissioners of Customs and Excise, on a claim for repayment, that the repayment would unjustly enrich the claimant; and
  2. (b) making provision about the cases where arrangements for reimbursement may be taken into account in determining whether a person would be unjustly enriched by a repayment under that section.