Section 3
Amendment of section 19a
of Excise (Amendment) Act 2020
Amendment ActIn forceProvision 3 of 6
Section 3
Subsection 19a(1) of the principal Act is amended by substituting for the words “nine-tenths of the duties calculated in accordance with subsection (2) may be repaid” the words
“the Director General may allow nine-tenths of the duties calculated in accordance with subsection (2) be repaid”.