Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:	L.N. 362 of 1997
Section:	13	Heading:	Waiver of tax	Version Date:	01/07/1997

The Chief Secretary for Administration may, where he is satisfied that payment of the tax by a passenger would entail or has entailed serious hardship or that it would in any particular circumstances be inequitable or contrary to the public interest to impose the tax-

(a) release the passenger liable to pay the tax from his liability; or
(b) direct that the tax be refunded.