PART V

CONSEQUENTIAL AMENDMENTS AND SAVINGS

(41)

Repeal of section 127E of Cap. 472 

The Customs and Excise Act is (Cap. 472) amended by repealing section 127E.

(42)

Repeal of sections 82 and 83 of Cap. 470 

The Income Tax Act (Cap. 470) is amended as follows—

• (a) by repealing section 82 and any notice made thereunder; and 
• (b) by repealing section 83. 

(43)

Repealed 

by Act No. 38 of 2016, s. 65.

(44)

Saving provisions 

(1) Despite the provisions of sections 41, 42 and 43, any Tribunal or appeal committee established by any tax law or regulations made thereunder before the coming into effect of this Act shall continue to hear and conclude any appeals filed by a taxpayer for a period of ninety days after the commencement of this Act.
(2) Any appeals referred to in subsection (1) which are not concluded within the period specified, shall be taken over by the Tribunal.
(3) The Tribunal shall hear and determine appeals relating to tax decision made before its first sitting (if it was not concluded by the appeal mechanism that existed before the establishment of the Tribunal) within a period of one year from the date of first sitting.
[Act No. 14 of 2015, s. 62.]