(b) if the Comptroller allows, may be refunded by the Comptroller to the and person.”; (b) by deleting the words paragraph in paragraph (2) “under (1)” and substituting the words reduction under paragraph (1) “or or (1A)”. Amendment of regulation 84 9. Regulation 84 of the principal Regulations is amended by inserting, immediately after the word wherever it appears in “refund” paragraphs (1) and (2), the words reduction (as the case may “or be)”. Amendment of regulation 86 10. Regulation 86 of the principal Regulations is amended by deleting paragraph (3) and substituting the following paragraph: Any records created in pursuance of this regulation must “(3) be kept — (a) in a single account to be known as the for bad “refunds or debts account”; (b) where regulation 83(1A) applies, in a single account to be known as the to bad debts “reductions pursuant account”. Amendment of regulation 89 11. Regulation 89 of the principal Regulations is amended — (a) by inserting, immediately after the word in “refund” paragraph (1)(a), the words made a and “or reduction,”; (b) by inserting, immediately after the words of the “amount wherever they appear in paragraphs (1) and (3), the refund” words “or reduction”. New Part XIIA The principal Regulations are amended by inserting, 12. immediately after Part XII, the following Part:
(b) if the Comptroller allows, may be refunded by the Comptroller to the person.”; and (b) by deleting the words “under paragraph (1)” in paragraph (2) and substituting the words “or reduction under paragraph (1) or (1A)”. Amendment of regulation 84 9. Regulation 84 of the principal Regulations is amended by inserting, immediately after the word “refund” wherever it appears in paragraphs (1) and (2), the words “or reduction (as the case may be)”. Amendment of regulation 86 10. Regulation 86 of the principal Regulations is amended by deleting paragraph (3) and substituting the following paragraph: “(3) Any records created in pursuance of this regulation must be kept — (a) in a single account to be known as the “refunds for bad debts account”; or (b) where regulation 83(1A) applies, in a single account to be known as the “reductions pursuant to bad debts account”. Amendment of regulation 89 11. Regulation 89 of the principal Regulations is amended — (a) by inserting, immediately after the word “refund” in paragraph (1)(a), the words “or made a reduction,”; and (b) by inserting, immediately after the words “amount of the refund” wherever they appear in paragraphs (1) and (3), the words “or reduction”. New Part XIIA 12. The principal Regulations are amended by inserting, immediately after Part XII, the following Part:
gst-(general)-(amendment)-regulations-2018.docx