Section 5
of Petroleum (Income Tax) (Amendment) Act 2019
Amendment ActIn forceProvision 7 of 7
Section 5
(1)
Any appeal pending before the three Special Commissioners before the date of the coming into operation of this Act shall, on the date of coming into operation of this Act, be continued as if the principal Act had not been amended by this Act.
(2)
An appeal to the High Court under paragraph 29 of the
Third Schedule to the principal Act made before the date of coming into operation of this Act and is pending on such date shall, on the date of the coming into operation of this Act, be continued as if the principal Act had not been amended by this Act.