SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)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

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History

Reg 34(1) amended by SR No 418 of 1984, r 3(a) and (h), gazetted 13 December 1984, by omitting the words ``of these Regulations'' and by substituting the words ``, 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'' for the words ``such fees and travelling expenses in accordance with the scale in the Second Schedule to the Public Works Committee Regulations as in force from time to time under the Public Works Committee Act 1969 as the Commissioner determines''.

Reg 34 substituted by SR No 100 of 1970.

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.

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History

Reg 34(2) inserted by SR No 418 of 1984, r 3(c), gazetted 13 December 1984.

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