10.—(1) Article 33B of the principal Order (hardship relief) shall be amended as follows.
(2) In paragraph (1)—
(a)for the word “remit” there shall be substituted the word “ repay ”;
(b)the words “which a person is liable to pay” shall cease to have effect;
(c)in sub-paragraph (b), for the words “remission that” there shall be substituted the words “ repayment a ”.
(3) In paragraph (2)—
(a)for the words “paragraph (1)” there shall be substituted the words “ this Article “reduce” includes remit, ”;
(b)after the word “payable” there shall be inserted the words “ or paid ”;
(c)after the word “prescribed” there shall be added the words “ and “repay” means repay in whole or in part ”.
(4) In paragraph (4)—
(a)in sub-paragraph (a), for the word “remission” there shall be substituted the word “ repayment ”;
(b)in sub-paragraph (b), for the word “remission” there shall be substituted the word “ repayment ”;
(c)after sub-paragraph (b) there shall be added the words
“; and
(c)provide for so much of any reduction or repayment under this Article as contravened a Community obligation to be recoverable from the person mentioned in paragraph (1) as if it were a debt due to the Department on account of a rate leviable on him”.