sec.62Liability to notify revenue commissioner under section 142 of expired regulation

sec.62 Liability to notify revenue commissioner under section 142 of expired regulation

This section applies if— before the commencement, a person was required to give the revenue commissioner a notice under section 142(2) or (4) of the expired regulation; and immediately before the commencement, the liability to give the notice was still in effect. Despite the expiry of section 142 of the expired regulation— the liability to give the notice continues under the expired regulation as if the expired regulation had not expired; and the person may be prosecuted for an offence against section 142(2) or (4) of the expired regulation as if the expired regulation had not expired. (sec.62-ssec.1) This section applies if— before the commencement, a person was required to give the revenue commissioner a notice under section 142(2) or (4) of the expired regulation; and immediately before the commencement, the liability to give the notice was still in effect. (sec.62-ssec.2) Despite the expiry of section 142 of the expired regulation— the liability to give the notice continues under the expired regulation as if the expired regulation had not expired; and the person may be prosecuted for an offence against section 142(2) or (4) of the expired regulation as if the expired regulation had not expired.

• (a) before the commencement, a person was required to give the revenue commissioner a notice under section 142(2) or (4) of the expired regulation; and
• (b) immediately before the commencement, the liability to give the notice was still in effect.
• (a) the liability to give the notice continues under the expired regulation as if the expired regulation had not expired; and
• (b) the person may be prosecuted for an offence against section 142(2) or (4) of the expired regulation as if the expired regulation had not expired.