For section 39(4) of the Fire Services Property Levy Act 2012 substitute —
"(4) If an amount to be refunded under subsection (3) is not refunded within 28 days after the day on which the valuer-general certifies the supplementary valuation to be correct (the supplementary valuation day ), interest accrues daily, at the rate specified in section 30(2)(a), from and including the 29th day after the supplementary valuation day until the day the owner is paid the amount to be refunded.".