Section 4
New section 14a
of Windfall Profit Levy (Amendment) Act 2021
Amendment ActIn forceProvision 4 of 4
Section 4
The principal Act is amended by inserting after section 14
the following section:
“Refund upon satisfaction of Director General and with supporting evidence 14a. (1) A claim for refund of levy or penalty under subsection 14(1) shall be supported by such evidence as required by the Director General.
Windfall Profit Levy (Amendment)
(2)
The Director General may make such refund in respect of the claim made by any person under subsection 14(1)
after being satisfied that the person has properly established the claim.”.