11CGrant or refusal of exemption

11C Grant or refusal of exemption

(1) The Secretary must, within 14 days after receiving an application: (a) decide whether to grant the exemption; and (b) give the applicant written notice of the decision. (2) In deciding to grant an exemption, the Secretary must have regard to: (a) information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and (b) the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.