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, 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].