sec.81Refunds of levy

sec.81 Refunds of levy

A person who has paid levy, on application in the approved form, is entitled to a refund of the amount of the levy if— the building and construction work concerned has not been carried out; and the authority is satisfied that the building and construction work is not to be carried out. If it appears to the authority that— the building and construction work for which levy has been paid is wholly or partly completed; and the cost of the building and construction work as then determined by the authority is less than the cost of the building and construction work as last determined by the authority; and the difference between those costs is more than the prescribed amount; the authority, on application in the approved form, is to refund to the person who paid the levy the amount calculated in accordance with a regulation. An application for a refund under this section may be made on more than 1 occasion in respect of the same building and construction work. An application for a refund under this section in respect of building and construction work may not be made later than 1 year after finish of the building and construction work. s 81 amd 1993 No. 66 s 3 sch ; 1994 No. 65 s 3 sch ; 2005 No. 27 s 3 sch ; 2007 No. 36 s 2 sch (sec.81-ssec.1) A person who has paid levy, on application in the approved form, is entitled to a refund of the amount of the levy if— the building and construction work concerned has not been carried out; and the authority is satisfied that the building and construction work is not to be carried out. (sec.81-ssec.2) If it appears to the authority that— the building and construction work for which levy has been paid is wholly or partly completed; and the cost of the building and construction work as then determined by the authority is less than the cost of the building and construction work as last determined by the authority; and the difference between those costs is more than the prescribed amount; the authority, on application in the approved form, is to refund to the person who paid the levy the amount calculated in accordance with a regulation. (sec.81-ssec.3) An application for a refund under this section may be made on more than 1 occasion in respect of the same building and construction work. (sec.81-ssec.4) An application for a refund under this section in respect of building and construction work may not be made later than 1 year after finish of the building and construction work.

• (a) the building and construction work concerned has not been carried out; and
• (b) the authority is satisfied that the building and construction work is not to be carried out.
• (a) the building and construction work for which levy has been paid is wholly or partly completed; and
• (b) the cost of the building and construction work as then determined by the authority is less than the cost of the building and construction work as last determined by the authority; and