TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART VI - AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914  

SECTION 36  

36   OBJECTIONS  
Section 24 of the Principal Act is amended -

(a) by omitting from sub-section (1) ``30'' and substituting ``60'';

(b) by omitting from sub-section (1) ``post or'';

(c) by omitting the proviso;

(d) by adding after sub-section (1) the following sub-sections:

``24(1AA) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.

``24(1AB) Where a notice of assessment of duty incorporates notice of one or more assessments of additional duty, the assessments shall, for the purposes of this Part, be regarded as one assessment.'';

(e) by omitting from sub-section (1A) ``the proviso to sub-section (1) of this section'' and substituting ``sub-section (1AA)''; and

(f) by omitting sub-sections (4), (4A) and (5).