S.L. 372.26 ст. 3Conditions.

(1) The Commissioner may impose any condition that he may consider appropriate for any remission under rule 2, including the requirement that the person concerned shall not make a default or omission within such period as the Commissioner may establish or that the said person shall make a payment of tax in such amount and within such time as the Commissioner may determine.

(2) Should any condition imposed by the Commissioner in accordance with the provisions of subrule (1) be infringed by the person concerned, any remission of interest granted by the Commissioner shall be forfeited.

(3) The Commissioner shall communicate in writing to the person concerned any condition imposed under subrule (1), the consequences of an infringement of any such condition in accordance with subrule (2) and, when such is the case, the fact that forfeiture has been incurred.

(4) The use of the Commissioner’s discretion under this rule shall not be questioned in any appeal.