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25.—(1) The undertakings referred to in regulation 20(b) shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made.
(2) The undertakings shall be in writing and shall be signed and dated by the claimant.
(3) The undertakings shall be to the effect that—
(a)at the date of the undertakings he is able to identify the names and addresses of those persons (recipients) whom he has reimbursed or whom he intends to reimburse;
(b)he will apply the whole of the relevant amount repaid to him (without any deduction by way of fee, charge or otherwise) to the reimbursement in cash or by cheque of such persons (recipients) no later than 90 days after he receives that amount (unless he has properly reimbursed them already);
(c)he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such persons (recipients) no later than 90 days after he receives that interest;
(d)he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraph (b) or (c);
(e)he will keep the records described in regulation 23; and
(f)he will comply with any notice given to him in accordance with regulation 24 concerning the production of such records.
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