This section has no associated Explanatory Notes
109(1)Section 16 (concurrent jurisdiction of Commissioners with High Court) is amended as follows.
(2)In subsection (1) for “the Commissioners” substitute “the Commission”.
(3)In subsection (2)—
(a)for “the Commissioners for them” substitute “the Commission for it”, and
(b)for “the Commissioners” (in the second place) substitute “the Commission”.
(4)In subsection (3) for “The Commissioners” substitute “The Commission”.
(5)In subsection (4) for “the Commissioners shall not exercise their” substitute “the Commission shall not exercise its”.
(6)In subsection (5)—
(a)for “income from all sources does not in aggregate” substitute “gross income does not”, and
(b)for “the Commissioners may exercise their” substitute “the Commission may exercise its”.
(7)In subsection (6)—
(a)for “the Commissioners are” substitute “the Commission is”,
(b)for “the Commissioners have” substitute “the Commission has”,
(c)for “the Commissioners” (in the third and fourth places) substitute “the Commission”, and
(d)for “they act” substitute “it acts”.
(8)In subsection (7)—
(a)for “the Commissioners” (in the first and third places) substitute “the Commission”, and
(b)for “the Commissioners consider” substitute “the Commission considers”.
(9)In subsection (8)—
(a)for “The Commissioners” substitute “The Commission”, and
(b)for “their jurisdiction” substitute “its jurisdiction”.
(10)In subsection (9) for “the Commissioners shall give notice of their” substitute “the Commission shall give notice of its”.
(11)In subsection (10)—
(a)for “The Commissioners shall not exercise their” substitute “The Commission shall not exercise its”, and
(b)for “the Commissioners” (in the second place) substitute “the Commission”.
(12)Omit subsections (11) to (14).
(13)In subsection (15)(b) for “the Commissioners may exercise their” substitute “the Commission may exercise its”.