53. Amendment of section 141 of the principal enactment

Section 141 of the principal enactment is hereby amended by the insertion immediately after subsection (6) of that section of the following new subsection :—

“(6A)

The Court of Appeal may, pending the determination of the case stated to such court, make an interim determination as regards the amount of tax recoverable by the Commissioner-General in respect of the amount of tax in dispute on the basis of a report furnished by the Commissioner-General.”.