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Resolved,
That provision may be made—
- (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
- (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.