149Charge and late payment penalty—remissions and refunds

#### 149 Charge and late payment penalty—remissions and refunds (1) The regulations may make provision for and in relation to the method of working out an amount of refund of charge for the purposes of subsection 24(2). (2) The regulations may make provision for and in relation to: (a) the remission or refund, in whole or in part, of charge under section 146 in circumstances specified in the regulations; and (b) the remission, in whole or in part, of late payment penalty under section 147 in circumstances specified in the regulations. (3) Regulations made for the purposes of subsection (1) or (2) may confer powers on the Authority.