S.L. 123.69 ст. 3Certain powers of the Commissioner.

The Commissioner may remit such part or all of the additional tax otherwise due in accordance with the provisions of the Schedule, as he may deem fit, provided that:

(a) the Commissioner may impose as a condition for any such remission the requirement that the person concerned shall not make another default in furnishing his return within such period as the Commissioner may establish, as well as such other conditions as he may deem fit;

(b) should any condition imposed by the Commissioner in accordance with the provisions of paragraph (a) be infringed by the person concerned, any reduction of additional tax granted by the Commissioner in addition to the reductions contemplated by the other provisions of these rules shall be forfeited;

(c) if forfeiture is so due, under the provisions of paragraph (b), any additional reduction made under the provisions of this rule shall be deemed to have been a suspension of liability to the said additional tax, and not the cancellation of the relevant additional tax;

(d) the Commissioner shall communicate in writing to the person concerned any condition imposed under paragraph (b), the consequences of infringement of

*These rules have been revoked by Legal Notice 98 of 2009; however they are to continue to apply as if they have not been repealed with respect to additional tax chargeable under article 56(12)(c) for any year of assessment preceding the year of assessment 2009 - see rule 3 of Legal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