21.—(1) A claim for customer insolvency credit in respect of a taxable disposal must be for the entire amount (as opposed to only part of the amount) of the credit in respect of that disposal.
(2) Where a person is entitled to customer insolvency credit in respect of more than one taxable disposal, a claim may be in respect of each of those disposals, or in respect of only one or some of them.
(3) Where—
(a)an amount of customer insolvency credit is set off, under regulation 19(3)(a) or (4)(a), against an amount of tax that a person would otherwise be required to pay, or
(b)an amount equal to an amount of customer insolvency credit is paid to a person under regulation 19(4)(b) or 20(3),
the person is to be treated, for the purposes of this Part, as having benefited from that amount of credit.