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    <title>Amendment of Section 220</title>
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    <description>Where an order under specified revision, rectification or appeal provisions reduces the amount on which interest was payable, the interest shall be reduced accordingly and any excess interest paid shall be refunded; the proviso is treated as always having been part of the provision to secure adjustment and refund where applicable.</description>
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      <description>Where an order under specified revision, rectification or appeal provisions reduces the amount on which interest was payable, the interest shall be reduced accordingly and any excess interest paid shall be refunded; the proviso is treated as always having been part of the provision to secure adjustment and refund where applicable.</description>
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