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Section 33

Amendment of section 15

of Finance Act 2020

ActIn forceProvision 37 of 70
Section 33

Section 15 of the principal Act is amended by inserting after subsection (4) the following subsection:

“(4a)  Notwithstanding subsection (4), the Director General may, in his discretion for any good cause shown, remit the whole or any part of the sum referred to in that subsection and, where the sum remitted has been paid, the Director General shall repay the same.”.

Finance 29