TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 215   REMUNERATION AND ALLOWANCES  

215(1)    
A person who holds office by virtue of sub-section 214(1) and who, immediately before 1 July 1986 held office as Chairman of a Board of Review shall, if the regulations so provide, be paid, during the period during which the person holds that first-mentioned office, instead of the remuneration and expenses of office allowance, if any, otherwise payable in respect of that first-mentioned office, remuneration and an expenses of office allowance at the respective rates, if any, as are specified in, or ascertained in accordance with, the regulations.

215(2)    
Where the regulations made for the purposes of sub-section (1) provide for the payment to a person -

(a) of remuneration; or

(b) of remuneration and an expenses of office allowance, the regulations have effect only if -

(c) in a case to which paragraph (a) applies - the rate of remuneration payable in accordance with the regulations exceeds -

(i) if remuneration but no expenses of office allowance, would, but for this section, be payable in respect of the office first-mentioned in sub-section (1) - the rate of that remuneration; or

(ii) if both remuneration and an expenses of office allowance would, but for this section, be payable in respect of the office first-mentioned in sub-section (1) - the sum of the rate of that remuneration and the rate of that expenses of office allowance; and

(d) in a case to which paragraph (b) applies-the sum of the rate of remuneration and the rate of expenses of office allowance payable in accordance with the regulations exceeds -

(i) if the remuneration but no expenses of office allowance, would, but for this section, be payable in respect of the office first-mentioned in sub-section (1) - the rate of that remuneration; or

(ii) if both remuneration and an expenses of office allowance would, but for this section, be payable in respect of the office first-mentioned in sub-section (1) - the sum of the rate of that remuneration and the rate of that expenses of office allowance.

215(3)    
The rate at which travelling allowance is payable to a person referred to in sub-section (1) is the rate payable to the person holding the office prescribed by regulations for the purposes of this sub-section.