Income Tax Management Act (Amendment) Regulations, 2010

VER|JONI ELETTRONIKA

L.N. 390 of 2010

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Income Tax Management Act (Amendment) Regulations, 2010

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice and Home Affairs

has made the following regulations:-

(1)

The title of these regulations is the Income Tax

Management Act (Amendment) Regulations, 2010, and these

regulations shall be read and construed as one with the Income Tax

Management Act, hereinafter referred to as "the principal Act".

(2) These regulations shall be deemed to have come into force

on the 1st June, 2010.

Subarticle (6) of article 34 of the principal Act shall be

amended as follows

(a)

for the words "in terms of the aforesaid article 25

with effect from 1 st June, 2010.", there shall be substituted the

words "in terms of the aforesaid article 25 with effect from 1 st

June, 2010:"; and

(b)

immediately thereafter there shall be added the

following new proviso

"Provided that any proceedings pending before the

Board of Special Commissioners and which have already

commenced on the 1st June, 2010, shall remain pending

before the said Board of Special Commissioners for

decision, and the provisions of this sub-article shall not

apply to those proceedings.".

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