Clause 17

Section 93 (1) of the principal Act is amended by deleting the full-stop at the end of paragraph (b) of the proviso and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:“(c)any refund to be made under this section shall be reduced by the amount of charge or additional charge which has not been utilized for set off under section 44(9) on the date the refund arises, and where the amount of such charge or additional charge exceeds the amount to be refunded no refund shall be made under this section.”.