No.9 Fnvarucs (It{o. 2) 20ls to offset the amount of the refund due to a person against any liability of that person to the Commissioner-General for outstanding tax, whether that tax is imposed under the same Act by virtue of which the refund is to be made or is imposed under any other Scheduled Act.". PARTVII Mwes arln MNSRALs Amendments to Chapter VII of Finance Act lChapter 23:041 12 Amendment of Schedule to Chapter Vll of Cap. 23:04 With effect from the I st October, 20 I 4, the Schedu le to Chapter Vtr of the Finance Act fChapter 2j:04] is amended by the repeal in paragraph 1 (which fixes the rates of royalties for the purposes of section 245 of the Mines and Minerals Act lChapter 2I:05D of the item on gold produced by miners other than small-scale gold miners, and the substitution of the following item- "Gold produced by other miners who have not realised any increment in their output in the current year of assessment compared to the output as at the end of the preceding year of assessment 5 Gold produced by other miners who have realised any increment in their output in the current year of assessment compared to the output as at the end of the preceding year of assessment (for the purpose of this item, royalty shall be paid at the rate of 5Vo and the reduction in the rate due to the increment found to have been archived at the end of the current year of assessment shall be offset against the royalty payable for the following year of assessment) . 3 (on the incremental or additional output only):". Arnendment to Mines and Minerals Act lChttpter 2l:051 13 New section substituted for section 249 of Cap. 21 :05 Section 249 of the Mines and Minerals Act [Chapter 21:a5] is repealed and substituted bv- "249 Exernption of royalty in certain circurnstances If any rniner- (a) desires to extract or treat ore frorn his or her location for experimental or sirnilar puqposes, he or she may apply to the Secretary for permission to treat or deal with the mineral or mineral-bearing product obtained from his orher location for a limitecl period or up to a lirnited aurount, and the Secretary rnay permit such treatment or dealing without payment of royalty under such terms and conditions as may by the Secretary be deemed expedient Part VI; (b) of diamoncls or other precious stones (i) - ill:::":::, ;*il.:fl:HH:,:'n'[rre 194 Minis'fer