No. S 442
Income Tax Act
(Chapter 134)
Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 1999
In exercise of the powers conferred by section 78(12) of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 1999 and shall come into operation on 6th October 1999.
Deletion and substitution of regulation 10
2.  Regulation 10 of the Income Tax (Board of Review) (Appeals Procedure) Regulations (Rg 1) is deleted and the following regulation substituted therefor:
10.—(1)  Any person requiring a witness to be called to give evidence before the Board shall, at least 5 days before the day fixed for the hearing, notify the clerk to the Board.
(2)  The clerk shall thereupon request either the Registrar of the Supreme Court or the Registrar of the Subordinate Courts to act under Order 38, Rule 14 of the Rules of Court (Cap. 322, R 5) and issue and serve upon the witness a subpoena ad testificandum or duces tecum, as the case may require, calling upon him to attend before the Board.
(3)  The request of the clerk to the Registrar shall specify the documents (if any) that the witness is to produce to the Board.
(4)  The fee for the issue of the subpoena shall be paid to the clerk by the person requiring the witness to attend before the Board.”.

Made this 30th day of September 1999.

Permanent Secretary,
Ministry of Finance,
[MF(R) 32.4.01 Vol. 6 T.1; AG/LEG/SL/134/97/7 Vol. 1]