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Repayments of overpaid levy

(1)     This paragraph applies where a person (P) has paid an amount to the Commissioners by way of soft drinks industry levy which was not levy due.

(2)     The Commissioners are liable, on the making of a claim by P, to repay the amount.

(3)     The Commissioners may by regulations make provision about—

(4)     Except as provided by this paragraph, the Commissioners are not liable to repay any amount paid by way of soft drinks industry levy by reason of the fact that it was not levy due.

(5)     This paragraph is subject to paragraph 9.

Supplementary provisions about repayment etc

(1)     The Commissioners are not liable, on a claim for a repayment of soft drinks industry levy, to repay any amount paid more than 4 years before the making of the claim.

(2)     It is a defence to any claim for repayment of an amount of soft drinks industry levy that the repayment of that amount would unjustly enrich the claimant.

(1)     This paragraph applies where—