Clause 19

by deleting subsection (1);

by inserting, immediately after subsection (1A), the following subsections:“(1AA) Subject to subsections (1AB) and (1C), where any person makes a claim in accordance with subsection (1B) that any money was overpaid or erroneously paid by the person as tax chargeable on the importation of goods under this Act (whether such goods were imported by the person or by another person), it is lawful for the Comptroller to refund such money to the person if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid by the person as tax chargeable on the importation of those goods.(1AB) Despite subsection (1AA) and subject to subsections (1AC) and (1C), where —

it is proved to the satisfaction of the Comptroller that —

any person (X) has overpaid or erroneously paid any money as tax chargeable on the importation of goods under this Act; and

the person making the claim to the Comptroller is a taxable person (Y) who has reimbursed X or otherwise provided X with funds for the whole or any part of that money paid by X; and

X has not received from the Comptroller the amount claimed by Y,then, it is lawful for the Comptroller to refund or pay to Y the money overpaid or erroneously paid.(1AC) Nothing in subsection (1AB) entitles Y to any refund in excess of the reimbursement or funds provided by Y for the purpose of X’s payment as tax chargeable on the importation of goods, less the correct amount of the tax.(1AD) To avoid doubt, nothing in subsection (1AB) prevents X from claiming under subsection (1AA) any part of the overpayment or erroneous payment not claimed by Y under subsection (1AB).”;

by inserting, immediately after the words “subsection (1A)” in subsection (1B), the words “, (1AA) or (1AB)”;

by deleting the word “and” at the end of subsection (1B)(b)(i);

by deleting the full-stop at the end of sub-paragraph (ii) of subsection (1B)(b) and substituting a semi-colon, and by inserting immediately thereafter the following sub‑paragraphs:“(iii)in the case of a claim referred to in subsection (1AA), the date on which the tax chargeable on the importation of the goods concerned was paid by the claimant; and

in the case of a claim referred to in subsection (1AB), the date on which the tax chargeable on the importation of the goods concerned was paid by X.”; and

by inserting, immediately after the words “subsection (1A)” in subsection (1C), the words “, (1AA) or (1AB)”.