Section 13
Remission of levy and penalty
of Windfall Profit Levy Act 1998
ActIn forceProvision 16 of 33
Section 13
(1)
The Minister may, if he deems fit, remit the whole or any part of the levy due and payable under this Act.
(2)
The Director General may, if he deems fit, remit the whole or any part of the penalty under section 9.
(3)
Where a person which has been granted remission under subsection (1) or (2) has paid any levy or penalty to which the remission relates, subject to subsection 14(3), he shall be entitled to a refund of the amount of the levy or penalty paid which had been remitted.