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Section 30

Amendment of section 107A

of Finance Act 2009

ActIn forceProvision 35 of 86
Section 30

Section 107A of the principal Act is amended by inserting after subsection (4) the following subsection:

“(4A) Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1) is increased by a sum under subsection (2), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the

Director General shall repay the same.”.