S.L. 123.197 Art. 4Breach of conditions. 

Where an authorised person, without a valid reason, breaches the conditions established in paragraphs (e) or (f) of rule 3, the following provisions shall apply:

(a) where the breach relates to the condition established in paragraph (e) of rule 3, the tax exemption granted by these rules pursuant to paragraph (b) of rule 3 shall be deemed not to have been applicable for the relevant year in which the breach occurred, and all income derived from qualifying services during that year shall instead be subject to tax in accordance with the Act as if the exemption had not applied;

(b) the Commissioner shall issue a notice of assessment to the authorised person for the recovery of the tax due under paragraph (a), and the authorised person shall pay that amount due within thirty (30) days of being notified of such notice;

(c) where the breach relates to the condition established in paragraph (f) of rule 3, the tax exemption granted by these rules shall be suspended with immediate effect from the date of the unauthorised closure and the exemption shall not be reapplied unless and until the quarry is reopened.