9. Insertion of new section 111A in the principal enactment

The following new section is hereby inserted immediately after section 111 of the principal enactment, and shall have effect as section 111A of that enactment:-

111A. The Commissioner-General may obtain opinion or observation of the Secretary to the Treasury on the underlying tax policy relating to any provision of this Act, for the purpose of interpretation of such provisions under this Division or Division III of this

Chapter, or for any tax Act administered by the

Commissioner-General.”.

“Opinion of the Secretary to the

Treasury on underlying tax policy

Act, No. 4 of 2023