S.L. 601.1 ст. 47Refunds of revenue. Cap. 364.

Except in the case of customs and excise drawbacks, re-payment of duty over-entered, and repayments of tax collected under duties payable under the Duty on Documents and Transfers Act and income tax laws, and except where the Minister otherwise directs, all refunds of revenue, require the prior approval of the Permanent Secretary before payment is made.