§ 14 — Remission

14.—(1) Where it is shown to the satisfaction of the Minister —(a)

that a natural person liable to pay any land betterment charge has suffered such a loss, or is in such circumstances, that the exaction of the full amount of land betterment charge would entail serious hardship;

(b)

that payment of any land betterment charge payable or to become payable is likely to cause substantial hardship to a taxable person; or

(c)

that payment of any land betterment charge payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case,

the Minister may remit the payment of the land betterment charge, either wholly or in part.

(2) The Minister may delegate the exercise of all or any of the powers conferred upon the Minister under subsection (1) to the Authority, an employee of the Authority or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Authority or that employee or public officer, as the case may be.

(3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify.

(4) This section also applies to any interest imposed under section 38 and any penalty tax payable under Part 6.

—(1) Where it is shown to the satisfaction of the Minister —(a)

that a natural person liable to pay any land betterment charge has suffered such a loss, or is in such circumstances, that the exaction of the full amount of land betterment charge would entail serious hardship;

(b)

that payment of any land betterment charge payable or to become payable is likely to cause substantial hardship to a taxable person; or

(c)

that payment of any land betterment charge payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case,

the Minister may remit the payment of the land betterment charge, either wholly or in part.

(2) The Minister may delegate the exercise of all or any of the powers conferred upon the Minister under subsection (1) to the Authority, an employee of the Authority or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Authority or that employee or public officer, as the case may be.

(3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify.

(4) This section also applies to any interest imposed under section 38 and any penalty tax payable under Part 6.