TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXVIII - AMENDMENTS OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983  

SECTION 200  

200   INTERPRETATION  
Section 3 of the Principal Act is amended -

(a) by omitting from sub-section (1) the definition of ``Board of Review'';

(b) by omitting paragraphs (b), (c) and (d) of the definition of ``decision to which this Act applies'' in sub-section (1) and substituting the following paragraphs:

``(b) a decision of the Tribunal in relation to an objection;

(c) a decision of a court in relation to -

(i) an objection; or

(ii) a decision of the kind referred to in paragraph (b);'';

(c) by omitting all words in the definition of ``decision to which this Act applies'' after paragraph (e) of that definition;

(d) by omitting from paragraph (h) of the definition of ``objection'' in sub-section (1) ``41(1)'' and substituting ``40(1)''; and

(e) by inserting after the definition of ``Second Commissioner'' in sub-section (1) the following definition:

'`Tribunal''
means the Administrative Appeals Tribunal;''.