Clause 12

by inserting, immediately after the word “may,” in subsection (1), the words “if he thinks fit, and upon such conditions as he may impose,”;

by inserting, immediately after the word “may” in subsection (2), the words “, if he thinks fit, and upon such conditions as he may impose,”; and

by inserting, immediately after subsection (2), the following subsections:“(2A) Where —

the Comptroller is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (1) (whether a condition precedent or condition subsequent); or

the Minister is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (2) (whether a condition precedent or condition subsequent),an amount equal to the amount of tax to which the relief, remission or refund relates shall be recoverable as a debt due to the Government.(2B) The amount recoverable under subsection (2A) shall be payable at the place stated in a notice served by the Comptroller on the person within one month after the service of the notice.(2C) The Comptroller may, in his discretion and subject to such terms and conditions (including interest) as he may impose, extend the time limit within which payment is to be made.(2D) Sections 60(1), 78 and 87 shall apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2A) and any interest imposed under subsection (2C) as they apply to the collection and recovery of tax.”.