Clause 36

by deleting the words “the person” wherever they appear in subsection (1A) and substituting in each case the words “the claimant”;

by inserting, immediately after the word “refund” wherever it appears in subsection (2), the words “or payment”; and

by deleting subsection (3) and substituting the following subsections:“(3) The Comptroller may, instead of making a refund or payment of any amount to a claimant under this section, reduce the whole or any part of any tax due or which may become due from the claimant under this Act, by the whole or any part of such amount and —

the amount of the tax due from the claimant is reduced by the amount of the reduction; and

the amount of the reduction is, to the extent of that amount, deemed to have been refunded or paid to the claimant by the Comptroller.(4) Where the Comptroller makes any refund or payment to a claimant, the Comptroller may deduct from the refund or payment any expenses that the Comptroller may incur in making the refund or payment.(5) Except as provided in this section, a person is not entitled to any refund or payment of any money which has been overpaid or erroneously paid by the person as tax or penalty under this Act.”.