Finance (Miscellaneous Provisions) Act, 1968
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Amendment of certain references to Special Commissioners. |
14.—(1) References in the provisions of the enactments specified in Part V of the Schedule to this Act to the commissioners for the special purposes of the Income Tax Acts and to the Special Commissioners shall be construed as references to Appeal Commissioners appointed under section 156 (1) of the Income Tax Act, 1967 , and the reference in section 65 (6) of the Finance Act, 1965 , to a Special Commissioner shall be construed as a reference to an Appeal Commissioner so appointed. | |
(2) The reference in Regulation 7 of the Corporation Profits Tax Regulations, 1967, to a commissioner for the special purposes of the Income Tax Acts shall be construed as a reference to an Appeal Commissioner appointed under section 156 (1) of the Income Tax Act, 1967 . |