xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
The Commissioner may—
(a)administer an oath or affirmation to any person giving evidence to the Commissioner, and
(b)require that person to take an oath or make an affirmation.
Commencement Information
I1S. 13 comes into force in accordance with s. 21(2)(b)(3)