This is the original version (as it was originally enacted).
29(1)If an amount of tax has been repaid to any person that ought not to have been repaid to him, that amount may be assessed and recovered as if it were unpaid tax.
(2)Where the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.
(3)The power to make an assessment under this paragraph in respect of a transaction for which the purchaser has delivered a land transaction return is subject to the restrictions specified in paragraph 30.
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