(1) Where an issued revenue receipt is lost and a person makes a request to an accounting officer for a copy of the receipt, an accounting officer within a Government Agency may provide—
(a) a certified copy of the receipt;
(b) in the case of a receipt issued from an electronic system, a reprint of the receipt.
(2) For the purposes of subregulation (1), a new receipt must not be issued from a receipt book.
(3) A duplicate copy of a receipt cannot be issued, except with the approval of the Accountant General.