Section 26. Remission. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART III - ASSESSMENT AND COLLECTION

Section 26. Remission.

(1) The tax paid or payable by any person may be remitted, wholly or in part-

(a) on grounds of poverty, by the Director General;

(b) on grounds of undue hardship or justice and equity, by the Minister.

(2) Where a person granted remission under subsection (1) has paid any of the tax to which the remission relates, he shall be entitled to have the amount which he has paid refunded to him as if it were an overpayment to which section 24 applies.