Commonwealth Numbered Regulations

1989 No. 61 EXCISE REGULATIONS (AMENDMENT) - REG 2

2. Regulation 53 of the Excise Regulations is amended by adding at the end the
following subregulation:

"(4) A refund of Excise duty shall not be allowed in the circumstance
specified in paragraph 50 (l) (t) unless an application for the refund in
accordance with regulation 52 is delivered to a Collector not later than 12
months after the day on which the relevant determination of the final VOLWARE
price is amended as referred to in that paragraph.".