Section 50
Section 56 of the principal Act is amended—
ActIn forceProvision 51 of 65
Section 50
(a)
in subsection (5), by inserting after the words “was granted” and “fulfilled” the words “, or where the relief granted is revoked”; and
Finance 49
(b)
by inserting after subsection (6) the following subsection:
“(7) Where a person who has been granted relief under subsections (1) and (3) has paid any of the tax to which the relief relates and has been granted approval by the Minister to a refund of the amount of tax which has been paid, the person shall be entitled to such refund.”.
Amendment of section 57