S.L. 123.2 ст. 18Refund of tax over deducted. Cap. 372.

(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 16 claims for refunds under this rule shall be governed by article 48 of the Income Tax Management Act. Miscellaneous