4(1)Treasury regulations may provide for the repayment of any amount paid by way of bonus that ought not to have been paid.U.K.
(2)The regulations may (in particular) make provision—
(a)identifying the persons liable to make a repayment;
(b)charging interest on repayable amounts;
(c)for collecting a repayment and any interest charged on it.
(3)The provision that may be made under sub-paragraph (2)(c) includes (in particular) provision applying or incorporating, with or without modifications, any enactment that makes provision in relation to the recovery of amounts of income tax or capital gains tax which has been repaid to a person but which ought not to have been repaid to the person.