14ARemission of registration charge

14A Remission of registration charge

(1) This regulation applies if: (a) a person has paid an amount as or on account of registration charge in relation to a registration year; and (b) the amount paid was greater than the amount of registration charge, if any, the person was liable to pay under section 80S of the Act in relation to the registration year; and (c) the person is not entitled to be repaid the amount paid, under subsection 80P(3) of the Act, in relation to the registration year. (2) For paragraph 80U(b) of the Act, the Director may, either on his or her own initiative or on application by a person, remit the amount that is the difference between the amount paid and the amount of registration charge, if any, the person was liable to pay under section 80S of the Act in relation to the registration year. (3) An application by a person for the remission of an amount of registration charge must be in writing and be made within 3 years after the end of the registration year to which the charge relates.