SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

Reg 21 repealed by SR No 410 of 1984, r 2, gazetted 13 December 1984. Reg 21 formerly read:

``A prosecution in respect of any offence against the Act or these Regulations may be commenced at any time.''

Reg 5(b) of SR No 410 of 1984 contains the following saving provision:

``5. Notwithstanding the repeal effected by regulation 2 -

…

(b) regulation 21 of the Principal Regulations as in force immediately before the commencement of these Regulations continues to apply, in relation to the prosecution after that date of persons for offences against section 7, 9, or 11 of the Sales Tax Procedure Act 1934 as in force immediately before that date.''