Section 36(5)

Regulations under this section may— require a claim to be made at such time and in such form and manner as may be specified by or under the regulations; require a claim to be evidenced and quantified by reference to such records and other documents as may be so specified; require the claimant to keep, for such period and in such form and manner as may be so specified, those records and documents and a record of such information relating to the claim and to anything subsequently received by way of consideration as may be so specified; require the repayment of a refund allowed under this section where any requirement of the regulations is not complied with; require the repayment of the whole or, as the case may be, an appropriate part of a refund allowed under this section where any part (or further part) of the consideration written off in the claimant’s accounts as a bad debt is subsequently received either by the claimant or, except in such circumstances as may be prescribed, by a person to whom has been assigned a right to receive the whole or any part of that consideration; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient for the purposes of this section; make different provision for different circumstances.

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