11Apportionment of liability for tax in certain circumstances

#### 11 Apportionment of liability for tax in certain circumstances 11 Apportionment of liability for tax in certain circumstances > > (1) The Chief Commissioner may, in such manner as the Chief Commissioner considers appropriate— > > > > > (a) apportion the liability for tax as between hoteliers— > > > > > > > (i) in any case where there has been a change in the ownership of a hotel licence, or > > > > > > > (ii) in such other circumstances as the Chief Commissioner considers appropriate, and > > > > > (b) apportion the liability for tax as between registered clubs— > > > > > > > (i) in the event of an amalgamation of a registered club as referred to in the [Registered Clubs Act 1976](/view/html/inforce/current/act-1976-031), or > > > > > > > (ii) in such other circumstances as the Chief Commissioner considers appropriate. > > > (2) Subsection (1) (a) does not affect the operation of section 7 (4). > > **s 11:** Am 2007 No 92, Sch 4.8 \[6\] \[7\].