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Finance Act 2007 · s 55
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Finance Act 2007 · s 55
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Notwithstanding the foregoing sections of this Part, where—
the excess is increased by an amount under section 48;
or
the amount due is increased by an amount under section 49, the Director General may in his discretion, for any good cause shown, remit the whole or any part of that amount and, where the amount remitted has been paid, the Director General shall repay the same.