(1) The Secretary must issue to a person a certificate (a certificate of release ) if the person has applied for that kind of certificate in accordance with section 102 and—
(a) the Secretary is satisfied that the person has paid the whole amount of the levy and any applicable interest imposed under this Act; or
(b) if the person has been given a staged payment approval for the staged payment of the levy and—
(i) the Secretary is satisfied that the person has paid the whole amount of the levy and any applicable interest imposed under this Act in accordance with that approval; or
(ii) the liability of the person to pay the levy has been extinguished under section 30 or 132.
Note
See also section 131(2)(a).
(2) A certificate of release must—
(a) state the date of issue of the certificate; and
(b) describe the land in relation to which the levy was imposed; and
(c) describe the levy event in respect of which the levy was imposed; and
(d) state that the levy liability in relation to that land has been discharged or extinguished, as the case requires; and
(e) state the date on which the levy liability has been discharged or extinguished, as the case requires; and
(f) contain the person's name and contact details; and
(g) contain any other information that the Secretary considers appropriate.