Comparison View

Formal Consolidation |  Amended Act 31 of 2022
Applications for assessor’s determination between 20 April 2022 and 30 April 2022
1A.—(1)  This section applies in a case where an application (called in this section a validated application) was purportedly made at any time between 20 April 2022 and 30 April 2022 (both dates inclusive) for an assessor’s determination, and the making of it would have complied with the relevant Part 2 provisions had these remained in force at the material time.
(2)  Despite section 1(2A) but without affecting section 1(4), a validated application is treated as validly made, as if the relevant Part 2 provisions were in force at the material time.
(3)  Despite section 1(2A) but without affecting section 1(4), each of the following is treated as validly made, as if the relevant Part 2 provisions were in force at the material time, but only if its making would have complied with the relevant Part 2 provisions had these remained in force at the material time:
(a)the appointment of an assessor pursuant to a validated application;
(b)the rejection of a validated application under section 12(2B);
(c)an assessor’s determination made on a validated application;
(d)an application for a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c);
(e)the appointment of an assessor pursuant to an application under paragraph (d);
(f)a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c), whether pursuant to an application under paragraph (d) or otherwise.
(4)  Subject to section 1B, the Part 2 provisions have effect and are always taken to have effect in relation to a validated application, an assessor’s determination in subsection (3)(c) and a subsequent determination in subsection (3)(f).
(5)  However, a person shall not be punished for an act or omission committed at any time between 20 April 2022 and the date immediately before section 7(b) of the Statutes (Miscellaneous Amendments) Act 2022 comes into force (both dates inclusive) that, but for subsection (4), would not have been an offence.
(6)  In this section, “Part 2 provisions” means the provisions of Division 4 of Part 2, including the regulations made under section 19 for that Division.
[Act 31 of 2022 wef 01/11/2022]
Informal Consolidation | Amended Act 10 of 2023
Applications for assessor’s determination between 20 April 2022 and 30 April 2022
1A.—(1)  This section applies in a case where an application (called in this section a validated application) was purportedly made at any time between 20 April 2022 and 30 April 2022 (both dates inclusive) for an assessor’s determination, and the making of it would have complied with the relevant Part 2 provisions had these remained in force at the material time.
(2)  Despite section 1(2A) but without affecting section 1(4), a validated application is treated as validly made, as if the relevant Part 2 provisions were in force at the material time.
(3)  Despite section 1(2A) but without affecting section 1(4), each of the following is treated as validly made, as if the relevant Part 2 provisions were in force at the material time, but only if its making would have complied with the relevant Part 2 provisions had these remained in force at the material time:
(a)the appointment of an assessor pursuant to a validated application;
(b)the rejection of a validated application under section 12(2B);
(c)an assessor’s determination made on a validated application;
(d)an application for a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c);
(e)the appointment of an assessor pursuant to an application under paragraph (d);
(f)a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c), whether pursuant to an application under paragraph (d) or otherwise.
(4)  Subject to section 1B, the Part 2 provisions have effect and are always taken to have effect in relation to a validated application, an assessor’s determination in subsection (3)(c) and a subsequent determination in subsection (3)(f).
(5)  However, a person shall not be punished for an act or omission committed at any time between 20 April 2022 and the date immediately before section 7(b) of the Statutes (Miscellaneous Amendments) Act 2022 comes into force (both dates inclusive) that, but for subsection (4), would not have been an offence.
(6)  In this section, “Part 2 provisions” means the provisions of Division 4 of Part 2, including the regulations made under section 19 for that Division.
[Act 31 of 2022 wef 01/11/2022]