Waiver of penalty: compliance start deferred, offering relief for non-compliance during the extended period, subject to later compliance. Amendment substitutes the original compliance clause to create a covered period during which non-compliance is subject to a waiver of penalty, conditional on the person complying with the notification from a deferred commencement date; the change is effected by replacing specified words in the earlier Finance Department notification under the authority of section 128.
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Provisions expressly mentioned in the judgment/order text.
Waiver of penalty: compliance start deferred, offering relief for non-compliance during the extended period, subject to later compliance.
Amendment substitutes the original compliance clause to create a covered period during which non-compliance is subject to a waiver of penalty, conditional on the person complying with the notification from a deferred commencement date; the change is effected by replacing specified words in the earlier Finance Department notification under the authority of section 128.
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