In these Regulations—

• “the Act” (“y Ddeddf”) means the Tax Collection and Management (Wales) Act 2016;

• “claim” (“hawliad”) means a claim made under section 63(2) of the Act;

• “reimbursement arrangements” (“trefniadau talu’n ôl”) means any arrangements for the purposes of a claim which—

  1. a

     are made by a claimant for the purpose of securing that the claimant is not unjustly enriched by the repayment of any amount in pursuance of the claim; and

  2. b

     provide for the reimbursement of persons (“customers”) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to WRA;

• “relevant amount” (“swm perthnasol”) means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to customers; and

• “WRA” (“ACC”) means the Welsh Revenue Authority.