Payment of moneys into Consolidated Fund
72. All sums collected under this Act in connection with the payment of tax, as financial penalty, or in composition of any offence, must be paid into the Consolidated Fund.
Amendment of Schedules
73.—(1) The Minister may, from time to time, by order in the Gazette, amend, add to or vary the First, Second or Fourth Schedule.
(2) The Minister may, in any order made under subsection (1), make such saving or transitional provision as may be necessary or expedient.
(3) Every order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette.
Exemptions
74. The Minister may, by order in the Gazette and with or without conditions, exempt—
- (a) any or any class or description of business facility from all or any of the provisions of this Act; or
- (b) any or any class or description of persons from compliance with all or any of the provisions of this Act.
Extensions of time
75.—(1) A person that, in any particular case, is unable to do any thing that the person is required to do under this Act within the time specified for it may apply in writing to the Agency for an extension of time.
(2) The Agency may grant an extension of time (whether for the same or less than the period of extension applied for), upon being satisfied that there are good reasons to do so.
Regulations
76.—(1) The Minister may make such regulations as are necessary or expedient for carrying out the purposes and provisions of this Act.
