juris

Section 6: Disposal of certificates after issue

Tax Reserve Certificates Act

consolidated text (as at 1991). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

6. Disposal of certificates after issue (1) No interest shall be payable for any period following the expiry of 3 years from the first day of the month following the date of issue on a certificate surrendered for payment of tax. (2) At any time after the 3 years specified in subsection (1), the purchaser may apply to the Accountant-General for the repayment of the face value of the certificate.

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