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3. For regulation 10(2) there shall be substituted –
“(2) Any repayment received by the Department shall be applied by it in reduction or in satisfaction of:
(a)first, any outstanding penalties, costs or expenses under regulation 13C or 13D;
(b)second, any outstanding penalties or charges under Part V;
(c)third, any outstanding interest; and
(d)fourth, any outstanding principal, which shall be reduced or satisfied from the date of receipt.”.
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