PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Unjustified enrichment

64F1Disallowing claims for relief due to unjustified enrichment

WRA need not give effect to a claim for relief made under section 63 F2or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.