S.L. 406.1 Art. 10Refund to be effected within specified dates.

Where a valid application for a refund in terms of these regulations has been received by the Comnussioner, such refund shall be effected:

(a) in the case of an application to which regulation 4, 5, 6, 7, or 8 refers, by not later than three months from the end of the month during which such application was received by the Commissioner;

(b) in the case of an application to which regulation 9 refers, within fifteen working days from the date on which such application was received by the Commissioner, but in any case not earlier than the 1 April, 1999: Provided that in the case of a registered person who is eligible to be classified as an exempt person but does not apply to the Commissioner to be so classified, such refund shall not be effected earlier than 1 July, 1999.