TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART VI - AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914  

SECTION 44  

44   RELEASE FROM LIABILITY FOR DUTY IN CASES OF HARDSHIP  
Section 48A of the Principal Act is amended -


(a) by omitting from sub-section (3) ``a Board of Review'' and substituting ``the Tribunal''; and


(b) by omitting sub-sections (4) and (4A)
and substituting the following sub-section:


``48A(4) The President of the Tribunal shall designate the Registrar or a Deputy Registrar of the Tribunal to be a designated person -

(a) for the purposes of dealing with the application; or

(b) for the purposes of dealing with applications under this section included in a specified class of application.''.



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