(1)
Subregulation (2) applies if —
(a) on a
reassessment, the number of assessed hours under the original assessment is
decreased; and
(b) the
number of assessed hours as reassessed is such that a levy cannot be imposed
in respect of the mine for the period under regulation 4 or 7.
(2) The assessment
officer must —
(a)
notify the person who would have been liable under regulation 6 or
9 to pay the levy in relation to the original assessment; and
(b)
cause to be refunded to the person —
(i)
any amount of levy paid by the person in relation to the
original assessment or an earlier reassessment; and
(ii)
any amount of penalty paid under regulation 18.