11. Tax arrears to be written off in respect of certain taxes

Notwithstanding anything to the contrary in any law or any provision of any law specified in Schedule III hereto or Value Added Tax Act, No.14 of 2002, the

Commissioner-General shall write off, subject to sections

14 and 15, any tax arrears under any law in Part A of

Schedule III hereto or under the specific provisions of the

Value Added Tax Act, No.14 of 2002 specified in Part B of

Schedule III hereto, in respect of any period ending on or prior to December 31, 2020, in relation to a taxpayer.