311
In forceNotation by Chief Commissioner in cases of waiver
Chapter 12Miscellaneous
Part 4Hardship Review Board
311 Notation by Chief Commissioner in cases of waiver
If the Hardship Review Board waives the payment of duty, the Chief Commissioner must make such notation on the instrument in respect of which the duty is waived as the Chief Commissioner thinks fit and the instrument, on the making of the notation, is taken to have been duly stamped.
This Act’s bill:Explanatory memorandumSecond reading speech
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