Section 39(3)

Repayment shall be made in such cases and to such extent only, and subject to such conditions, as the scheme may prescribe (being conditions specified in the regulations or imposed by the Commissioners either generally or in particular cases); and the scheme may provide— for claims to be made in such form and manner as may be specified in the scheme or by the Commissioners in accordance with the scheme; for claims and repayments to be made only through agents in the United Kingdom; either generally or for specified purposes— for the agents to be treated under this Act as if they were taxable persons; and for treating claims as if they were returns under this Act in respect of such period as may be prescribed and repayments as if they were repayments of input tax; ... for and in connection with the payment of interest to or by the Commissioners (including in relation to the repayment of interest wrongly paid), and for generally regulating— the time by which claims must be made, and the methods by which the amount of any repayment is to be determined and the repayment is to be made.

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