s 33B Surcharge on adjustments under section 33A
33B.—(1) This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after 7 December 2020.[41/2020]
(2) Where the Commissioner makes any adjustment under section 33A, a surcharge equal to 50% of the amount of —(a)
the additional duty payable by a person; or
(b)
(where a liability to duty is imposed) the duty payable by a person,
as a result of the adjustment is imposed on the person, and is recoverable by the Commissioner from the person as a debt due to the Government.
[41/2020]
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