(1) Where provisional levy has been paid in respect of work and—
(a) the project has been abandoned before any work has been carried out;
(b) the project has been abandoned before completion and, in its incomplete state, the work is exempt work; or
(c) the work, on completion of the project, is exempt work;
the project owner may, within 3 months after the abandonment or the completion of the work, as the case requires, apply to the Board in writing for the issue of a certificate that no levy is payable in respect of the work.
(2) The Board—
(a) on receipt of an application under subsection (1); and
(b) on being satisfied that a paragraph of that subsection applies in respect of the work;
shall issue the required certificate.