155Power to waive, reduce, postpone or refund fees applies to events before commencement

155 Power to waive, reduce, postpone or refund fees applies to events before commencement

155 Power to waive, reduce, postpone or refund fees applies to events before commencement

To remove any doubt, the power of the Secretary to waive, reduce, postpone or refund, in whole or part, a fee payable or paid under this Act or the regulations applies in relation to—

(a) a person who was suffering financial hardship—

(i) during the relevant period, or

(ii) because of events that happened during the relevant period, or

(b) special circumstances—

(i) that existed during the relevant period, or

(ii) that exist because of events that happened during the relevant period.