Section 28
Amendment of section 153
ActIn forceProvision 28 of 30
Section 28
Section 153 of the principal Act is amended—
(a)
by substituting for subsection (3) the following subsection:
“(3) For the purposes of this Act, “tax agent” means any professional accountant or person, approved by the
Minister.”; and
(b)
in subsection (4), by substituting for the words “paragraph
(3)
(b)
or (c)” the words “subsection (3)”.