Introductory Text
1.Citation and commencement
2.Interpretation
3.Amendments to regulations 8, 12, 13 and 18 of the principal Regulations
4.In regulation 12(3) for the words “paragraph (4)” there shall...
5.In regulation 13(3) for the words “fraud, wilful default or...
6.In regulation 18(3) for the words “fraud, wilful default or...
7.Amendments to Part I of the Schedule
8.Amendments to Part II of the Schedule
Special returns, etc.
100A.Provisions supplementary to section 100.
100B.Appeals against penalty determination.
100C.Penalty proceedings before Commissioners.
Signature
Explanatory Note
