S.L. 123.68 Art. 3Full remission of additional tax.

(a) Where the Commissioner is satisfied that -

(i) reasonable care has been taken by the person preparing and submitting the return or by the person responsible for its preparation and submission; or

(ii) the amount of the endangered tax is not material, he may remit the whole of the additional tax otherwise due in accordance with the provisions of the Schedule.

*These rules have been revoked by Legal Notice 98 of 2009; however they are to continue to apply as if they have not been repealed with respect to additional tax chargeable under article 56(12)(c) for any year of assessment preceding the year of assessment 2009 - see rule 3 of Legal Notice 98 of 2009.

(b) The Commissioner’s discretion for the purpose of this rule shall not be questioned in any appeal.