104Witness fees

### 104 Witness fees > > (1)  A witness who attends to give evidence at or before trial is entitled to be paid the witness fees and expenses specified in [Schedule 2](#JS2@EN) in respect of that attendance. > > > (2)  If a witness is released before, or is not required to attend until after, the lunch break on any day, only half of any fee specified in [item 1](#JS2@JT@tr1@te1@tp@EN) of the [table](#JS2@JT@EN) in [Schedule 2](#JS2@EN) is allowed. > > > (3)  An assessment officer may determine that a fee less than any fee specified in [item 1](#JS2@JT@tr1@te1@tp@EN) of the [table](#JS2@JT@EN) in [Schedule 2](#JS2@EN) is payable for attendance for less than half a day.