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第五十条 办理退（免）税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退（免）税款。
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“It is certainly not good for investment,” Smeaton tells me, with the wry understatement common to Scots. “Or for the U.S. consumer. They are paying higher prices.” MorphCostume’s outfits now cost 9% more, after Smeaton’s business was hit by a $3 million duty bill.
The new island is also expected to help reduce the erosion of saltmarsh habitat, which is at risk from rising sea levels at neighbouring Northey Island, the trust said.
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