Section 36(7)

The provisions which may be included in regulations by virtue of subsection (5)(f) above may include rules dealing with particular cases, such as those involving receipt of part of the consideration or mutual debts; and in particular such rules may vary the way in which the following amounts are to be calculated— the outstanding amount mentioned in subsection (2) above, and the amount of any repayment where a refund has been allowed under this section.

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