Schedule 9ZF, Part 3, paragraph 16(6)

Regulation 171 (repayment of a refund) has effect as if at— at the beginning of paragraph (1) there were inserted “Subject to regulation 171A,”; at the beginning of paragraph (2) there were inserted “Subject to regulation 171B,”; at the beginning of paragraph (3) there were inserted “subject to regulation 171B and,”.

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Source: legislation.gov.uk · retrieved 2026-07-28