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Power to remit, exempt from, or compound for rates.
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100.—(1) A harbour authority may, with the consent of the Minister—
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(a) remit rates in whole or in part,
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(b) confer an exemption or partial exemption from rates,
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(c) vary or terminate an exemption or partial exemption from rates already granted,
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(d) compound with any person in respect of rates,
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(e) vary or terminate any compounding of rates already effected.
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(2) The Minister may require a harbour authority to vary or terminate within a specified period (not being less than six months) any exemption or partial exemption from rates or any compounding of rates in force in relation to the harbour authority at the date of the making of the requirement and it shall be the duty of the harbour authority to comply with such requirement.
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(3) A remission or compounding of or exemption from rates granted or conferred under this section shall not give any undue or unreasonable preference or advantage to any person or subject any person to any undue or unreasonable prejudice or disadvantage.
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(4) Within six months after the passing of this Act, a harbour authority shall furnish to the Minister particulars of every exemption from or compounding of rates in force in relation to the harbour authority immediately before the passing of this Act, and every such exemption or compounding shall be deemed to be under this section and to be capable accordingly of being varied or terminated, or of being required by the Minister to be varied or terminated, under this section.
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(5) A payment to a harbour authority in respect of compounded rates shall be regarded for the purposes of this Act as a payment to them of tonnage rates, goods rates or service rates (as may be appropriate).
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