Section 42
Subsection 77a(1) of the principal Act is amended—
ActIn forceProvision 44 of 71
Section 42
(a)
in paragraph (c), by deleting the word “or” at the end of that paragraph;
(b)
in paragraph (d), by substituting for the full stop at the end of that paragraph a semicolon; and
Finance 33
(c)
by inserting after paragraph (d) the following paragraphs:
“(e) to obtain a review of an assessment in a case where section 38a applies; or
(f)
to obtain a refund of duty paid in a case where section 57, 58 or 80b, or subsection 21(7), 39(4)
or 80(3) applies.”.