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TENTH SCHEDULEProvisions for simplifying the machinery of assessment, collection, etc.

Part IIncome Tax

5(1)Anything required by the Income Tax Acts to be done by the additional commissioners may be done by one additional commissioner, and one additional commissioner shall be competent to form a meeting of the additional commissioners.

(2)Anything required by the Income Tax Acts to be done by the assessors may be done by one assessor.

(3)Any general commissioner may act as an additional commissioner and references in the Income Tax Acts to additional commissioners shall be construed accordingly.

(4)Any assessment to be made, signed or allowed by the special commissioners may be made, signed or allowed by one special commissioner.