SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART IV - MISCELLANEOUS  

REGULATION 34   EXPENSES OF WITNESSES  

34(1)   [Commissioner to determine]  

A person, not being the taxpayer , or a representative of the taxpayer , concerning whom the evidence is required, who attends, in pursuance of a requirement under regulation 11, to give evidence before the Commissioner or an officer authorised by him is entitled to receive, in respect of the attendance, such amount in respect of expenses as the Commissioner determines in accordance with the scale of expenses set out in Schedule 2.

34(2)   [Interpretation]  

In the scale in Schedule 2 -

(a) a reference to the Commissioner includes a reference to any officer authorized by the Commissioner for the purposes of regulation 11; and

(b) a reference to the High Court Rules is a reference to the High Court Rules as in force from time to time.