Refunds for declared provisions ensure repayment of duties when provisional tax declarations change or lose force. Where a declared provision becomes law in amended form before the end of the specified pre-enactment period, refunds must be made of duties collected that would not have been collected if the enacted provision had matched the declared provision, subject to a cap equal to the difference between the duty rate proposed in the declared provision and the rate in force when the Bill was introduced. Separately, if a declared provision ceases to have force under the statute's cessation clauses, refunds are required for duties collected that would not have been collected but for the declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refunds for declared provisions ensure repayment of duties when provisional tax declarations change or lose force.
Where a declared provision becomes law in amended form before the end of the specified pre-enactment period, refunds must be made of duties collected that would not have been collected if the enacted provision had matched the declared provision, subject to a cap equal to the difference between the duty rate proposed in the declared provision and the rate in force when the Bill was introduced. Separately, if a declared provision ceases to have force under the statute's cessation clauses, refunds are required for duties collected that would not have been collected but for the declaration.
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