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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