Non-refundable declaration payments under the disclosure scheme establish finality for sums paid pursuant to a valid declaration.

Amount paid under section 119 in pursuance of a declaration made in the manner provided in section 118 is non-refundable. The provision establishes finality for sums tendered under the disclosure mechanism, excluding repayment once payment is made pursuant to a valid declaration. The text also reflects corrigenda correcting the cross-references to the operative declaration and payment provisions.

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