118 Regulations under section 117: collection and enforcement

118  Regulations under section 117: collection and enforcement

(1)     Regulations under section 117 must include provision about the collection of charges imposed by the regulations.

(2)     The regulations may make provision—

(a)     for payment on account or by instalments,

(b)     about repayment (with or without interest) in cases of overpayment, and

(c)     about the source of payments in respect

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