55A. Where tax stamps have been destroyed
(1) Where tax stamps have been destroyed, the Commissioner may, upon production to him of such evidence as in his opinion is satisfactory proof of such destruction, treat as a payment the face value of such destroyed stamps.
(2) Any claim made in pursuance of this regulation shall be supported by a statutory declaration made by the claimant, and, where practicable, by at least one other person possessing a knowledge of the particular circumstances surrounding the destruction.
[Regulation 55A amended by Gazette 23 August 1940 p.1541.]