Section 9

in the shoulder note, by substituting for the words “excise duties” the words “excise duty, etc.”;

by renumbering the existing provision as subsection (1);

in subsection (1) as renumbered, by substituting for the words “excise duties, or any other prescribed fees or charges” the words “excise duty, surcharge, penalty, fee or other money”; and

by inserting after subsection (1) as renumbered the following subsection:

“(2)  Where a person has paid any of the excise duty, surcharge, penalty, fee or other money payable under this Act to which remission has been granted under subsection (1), he shall be entitled to a refund of such excise duty, surcharge, penalty, fee or other money which had been remitted.”.

Amendment of section 13