Section 80B(1A)

Where— subsection (1B) below applies. an amount (“the gross credit”) has been credited to any person under subsection (1) or (1A) of section 80, any sums were set against that amount, in accordance with subsection (2A) of that section, and the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit,

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