Part VI : Payment, Recovery and Refund Tax
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38. Manner in which tax shall be paid

39. Penalty for failure to pay tax when due

40. [Repealed] Recovery of tax

40A. [Repealed] Liability of public authorities and certain public entities for tax and limitation of

40B. [Repealed] Liability of municipalities for tax and limitation of refunds

40C. Liability of bargaining councils or political parties for tax and limitation of refunds

40D. Liability for tax and limitation of refunds...

41. Liability for tax in respect of certain past supplies or importations

41A. [Repealed] VAT Rulings and VAT class rulings

41B. VAT class ruling and VAT ruling

42. [Repealed] Evidence as to assessments

43. [Repealed] Security for tax

44. Refunds

45. Interest on delayed refunds

45A. [Repealed] Calculation of interest payable under this Act