S.L. 372.14 Art. 27Claimforrefundof tax overdeducted.

(1) A payee shall be entitled to claim a refund of tax deducted by payers from his emoluments and paid to the Commissioner under these rules in excess of the amount with which he is properly chargeable.

(2) Subject to rule 26, claims for refund under this rule shall be governed by article 48 of the Act.

Miscellaneous