Payment and repayment tax.

[Nitt]

Хотелось бы уточнить, какая разница между payment of taxation и repayment of taxation в данном контексте:

For the purposes of Clause 4.2 a sum shall be treated as giving rise to a Liability to Taxation in the hands of the Purchaser if the sum would be subject to a Liability to Taxation but for the availability of a Relief or a right to repayment of Taxation,

а также весьма не понятен следующий пассаж:

any Taxation of any other person imposed upon a Group Company by reason of the failure of any other person to pay an amount of Taxation, provided that the Group Company is only so liable by reason of any of the Group Company and that other person being under the control of another person on or before Completion or the Group Company controlling that other person or that other person controlling the Company at any time before Completion or the Group Company being at any time before Completion;

Заранее благодарю