Tobacco Charges Assessment Act 1955 (REPEALED)

Part V - Collection and recovery of the charges  

SECTION 21A (Repealed by 101 of 2006)   Reduction of charge upon amendment of assessment  

(1)    
Where, by reason of an amendment of an assessment, a person's liability to charge is reduced, the amount by which the charge is so reduced shall be taken, for the purposes of section 18 , never to have been payable.

(2)    
In subsection (1), charge includes additional charge under section 29 .