Clause 8

by deleting subsection (1) and substituting the following subsection:“(1) Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(8), (12B) or (12C) or 21, as the case may be, the Comptroller shall give notice thereof to the owner of the property concerned stating the amount of the tax due or tax to be refunded and the period for which the tax is payable or to be refunded, as the case may be.”;

by deleting the words “21 days” in subsection (2) and substituting the words “30 days”;

by deleting the words “21 days” in subsection (5) and substituting the words “30 days”; and

by deleting the section heading and substituting the following section heading:“Collection and refund of taxes”.